Tasa de impuestos por región Túnez

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La información proporcionada en esta página está destinada únicamente a fines informativos generales. No debe interpretarse como asesoramiento fiscal, ni pretende serlo. Para obtener asesoramiento sobre sus responsabilidades fiscales particulares, consulte con un experto fiscal experimentado. PayPro Global no asume ninguna responsabilidad por ninguna acción tomada o no tomada en base a la información presentada aquí.

unisia operates a multi-tiered consumption tax framework administered by the Ministry of Finance’s Direction Générale des Impôts. The system features a standard 19% Value Added Tax (TVA) alongside two reduced rates of 13% and 7% reserved for specifically designated transactions.

For cross-border commerce, non-resident digital service providers supplying software and internet-provided services must also navigate a 3% Royalty Tax (Digital Services Tax) implemented to capture economic activity in the electronic space. Non-resident digital entities are given a flexible dual-track approach to compliance: they can either elect to register directly with the Ministry of Finance or allow their local customers to account for the tax via a standard Withholding VAT mechanism.

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Túnez

Tunisia implemented its Value Added Tax (Taxe sur la Valeur Ajoutée, TVA) regime in June 1988. Standard rate is 19%; reduced rates of 13% and 7% apply to specified operations. Tunisia imposes a mix of VAT, Withholding VAT, and a 3% Royalty Tax. 

Enlace oficial del gobierno: Ministry of Finance

19.00%

Tasa de IVA/impuesto sobre las ventas de productos y servicios electrónicos

Tax applicable for

B2B and B2C

Mecanismo de inversión del sujeto pasivo para ventas B2B

Sí

Se requiere validación del ID fiscal

Sí

¿Cuándo debe registrarse?

Después de la primera venta

Posibilidad de registro en línea

Sí 

Se necesita representante local

No obligatorio

Procedimiento de registro

Two options for non-residents:

(1) Withholding VAT — consumer withholds VAT from payment, registers and pays Ministry of Finance, obtains ‘discharge certificate’;

(2) Direct VAT registration with Ministry of Finance — monthly returns

Lista de servicios digitales y electrónicos sujetos a impuestos

Non-resident sales of software and internet-provided services 

Umbral de registro

Sin umbral

Frecuencia de presentación

Mensual

Fecha límite de presentación

28th day of the month 

Requisitos de facturación electrónica

Sí

Mantenimiento de registros

10 years 

How-To Guides: Tunisia SaaS VAT

Paso: 1 Umbral

Tunisia’s VAT treatment of services supplied by non-residents is governed by the general Tunisian VAT framework and the withholding-at-source rules clarified in Note Commune No. 24/2014, which explains that VAT due on services performed by non-residents not established in Tunisia and used or exploited in Tunisia is collected through 100% withholding at source by the payer.

There is no registration threshold (Nil) for non-resident businesses. You are liable to register for VAT if you make taxable supplies (digital services) to Tunisian consumers.

Paso: 2 Registro de empresas

Non-residents must register with the Direction Générale des Impôts (DGI). While a simplified online portal has been discussed, registration currently often involves appointing a local Tax Representative to handle the process with the local tax control office.

Paso: 3 Número TIN/IVA

Upon registration, you will be issued a Tax Identification Number (Matricule Fiscal) used for VAT and other tax obligations.

Paso: 1 Tasa Estándar

Standard VAT (IVA) in Tunisia is 19%. 

Paso: 2 Fórmula de la Tasa

Para calcular sus montos de impuestos, utilice la siguiente fórmula:

 

Importe del Impuesto = Precio Neto x 19%

 

Paso: 3 Inversión del Sujeto Pasivo (B2B)

Yes. The supply of services to a VAT-registered Tunisian entity is subject to the Withholding at Source (Reverse Charge). The Tunisian buyer must withhold 100% of the VAT and pay it to the government. The non-resident supplier receives the net amount.

Paso: 1 Ventas B2C

B2C taxation of foreign digital services is less clearly operationalized in public guidance; Tunisia’s official materials more clearly support withholding-based treatment for non-resident services used in Tunisia.

 

 

 

Paso: 2 Ventas B2B

• Registered Buyer: Do not collect VAT. The buyer is legally required to withhold the VAT (Retenue à la source) and provide you with a withholding certificate.

• Invoice Note: Your invoice should clearly state “VAT Withheld by Customer” (TVA retenue à la source).

Paso: 3 Requisitos de Facturación

Las facturas deben incluir:

• Nombre y dirección del proveedor
• Nombre & Dirección del cliente
• Tax ID (Matricule Fiscal) of both parties
• Date & Sequential Number
• Descripción de los servicios
• Net Amount, VAT Rate, and VAT Amount

Paso: 1 Intervalo de presentación

VAT returns are generally filed Monthly.

Paso: 2 Fecha límite de presentación

Returns must be filed by the 15th day (for individuals) or 28th day (for legal entities) of the month following the reporting period.

Paso: 3 Presentación

Returns are filed via the DGI “Télédéclaration” system (online portal). Payments are typically handled by the local tax representative in Tunisian Dinars (TND).

Paso: 4 Mantenimiento de registros

Maintain records for 10 years (standard commercial statute of limitations).

PayPro Global Solution: Registro y Representación Fiscal Simplificados

Navigating Tunisia’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Obtenga más información sobre nuestros servicios MoR.

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