Mandatory Registration System for On-Site Consumption Services
The Ministry of Finance announced, in the Official Journal of the Tunisian Republic on October 14, 2025, the entry into force of a mandatory registration system for operations related to on-site consumption services for certain categories of establishments. This measure aims to digitize the services provided to customers in order to establish a real tax system based on the revenue of each establishment, in accordance with the principle of equity.
Affected Establishments
The text specifies that the affected establishments are those that provide on-site consumption services as defined in Article 59, paragraph 3, of the Income Tax Code for individuals and corporations. These include restaurants, cafes, and tea rooms that primarily or secondarily sell food or beverages intended for on-site consumption.
Compliance Deadlines
The compliance deadlines are staggered as follows:
- As of November 1, 2025: Legal entities operating in tourist-classified restaurants, tea rooms, and second- and third-category cafes.
- As of July 1, 2026: Other legal entities engaged in on-site consumption services.
- As of July 1, 2027: Individual entrepreneurs under the real tax regime and subject to monthly declaration of their income, engaged in on-site consumption activities.
- As of July 1, 2028: Other individual entrepreneurs engaged in these same activities.
Objective
This measure aims to strengthen tax transparency and adapt taxation to the real practices of restaurants and on-site consumption establishments in Tunisia. By implementing this mandatory registration system, the government seeks to create a more equitable and efficient tax system, promoting a level playing field for all businesses in the sector.
