地域別税率 チュニジア

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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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チュニジア

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. 

政府機関の公式リンク： Ministry of Finance

19.00%

電子製品およびサービスのVAT/売上税率

Tax applicable for

B2B and B2C

B2B取引におけるリバースチャージメカニズム

はい

納税者番号の検証が必要です

はい

いつ登録が必要ですか？

最初の販売後

オンライン登録が可能

はい 

現地代理人必須

必須ではありません

登録手続き

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

課税対象となるデジタルおよび電子サービスの一覧

Non-resident sales of software and internet-provided services 

登録のしきい値

しきい値なし

提出間隔

毎月

提出期限

28th day of the month 

電子請求書の要件

はい

記録保持

10 years 

How-To Guides: Tunisia SaaS VAT

ステップ：1 閾値

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.

ステップ：2 事業登録

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.

ステップ：3 TIN/VAT番号

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

ステップ：1 標準税率

Standard VAT (IVA) in Tunisia is 19%. 

ステップ：2 税率計算式

税額を計算するには、以下の計算式を使用してください。

 

税額 = 本体価格 × 19%

 

ステップ：3 リバースチャージ (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.

ステップ：1 B2C販売

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.

 

 

 

ステップ：2 B2B販売

• 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).

ステップ：3 請求書要件

請求書には以下を含める必要があります：

• サプライヤー名 & 住所
・顧客名 & 住所
• Tax ID (Matricule Fiscal) of both parties
• Date & Sequential Number
・サービス内容
• Net Amount, VAT Rate, and VAT Amount

ステップ：1 申告期間

VAT returns are generally filed Monthly.

ステップ：2 申告期限

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

ステップ：3 提出

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

ステップ：4 記録保持

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

PayPro Globalソリューション：簡素化された登録と税務代理

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.

当社のMoRサービスについて詳しくはこちら。

よくある質問

SaaSの売上税コンプライアンスにお困りですか？

SaaS税務の専門家チームがお手伝いいたします。今すぐ無料相談をご利用ください。

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