지역별 세율 튀니지

지역 선택

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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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튀니지

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. 

공식 정부 링크: Ministry of Finance

19.00%

전자 제품 및 서비스 부가가치세/판매세율

Tax applicable for

B2B and B2C

B2B 판매에 대한 역 과세 메커니즘

예

세무 ID 확인 필요

예

언제 등록해야 하나요?

최초 판매 이후

온라인 등록 가능

예 

현지 대리인 필요

필수 아님

등록 절차

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

과세 대상 디지털 및 전자 서비스 목록

Non-resident sales of software and internet-provided services 

등록 기준

기준치 없음

신고 간격

매월

신고 마감일

28th day of the month 

전자세금계산서 요구사항

예

기록 보관

10 years 

How-To Guides: Tunisia SaaS VAT

1단계 기준점

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.

2단계 사업자 등록

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.

단계: 3 TIN/VAT 번호

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

1단계 표준 세율

Standard VAT (IVA) in Tunisia is 19%. 

2단계 세율 계산식

세금 금액을 계산하려면 다음 공식을 사용하세요:

 

세액 = 순 가격 x 19%

 

단계: 3 역외 과세 (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.

1단계 B2C 판매

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.

 

 

 

2단계 B2B 판매

• 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).

단계: 3 송장 요구 사항

인보이스에는 다음이 포함되어야 합니다:

• 공급업체 이름 및 주소
• 고객 이름 & 주소
• Tax ID (Matricule Fiscal) of both parties
• Date & Sequential Number
• 서비스 설명
• Net Amount, VAT Rate, and VAT Amount

1단계 신고 주기

VAT returns are generally filed Monthly.

2단계 신고 마감일

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

단계: 3 제출

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

단계: 4 기록 유지

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

PayPro Global 솔루션: 간소화된 등록 및 재정 대리

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.

당사의 MoR 서비스에 대해 자세히 알아보세요.

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