Belastingtarief per regio Tunesië

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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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Tunesië

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. 

Officiële overheidslink: Ministry of Finance

19.00%

BTW/Verkoopprijs voor e-producten en -diensten

Tax applicable for

B2B and B2C

Verleggingsregeling voor B2B-verkopen

Ja

Btw-nummer validatie vereist

Ja

Wanneer moet u zich registreren

Na de eerste verkoop

Online registratie mogelijk

Ja 

Lokale vertegenwoordiger vereist

Niet verplicht

Registratieprocedure

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

Lijst van digitale en elektronische diensten die belastbaar zijn

Non-resident sales of software and internet-provided services 

Registratiedrempel

Geen drempel

Indieningsinterval

Maandelijks

Indienen deadline

28th day of the month 

Vereisten voor e-facturatie

Ja

Bewaarplicht

10 years 

How-To Guides: Tunisia SaaS VAT

Stap: 1 Drempel

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.

Stap: 2 Bedrijfsregistratie

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.

Stap: 3 TIN/BTW-nummer

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

Stap: 1 Standaardtarief

Standard VAT (IVA) in Tunisia is 19%. 

Stap: 2 Tarief Formule

Om uw belastingbedragen te berekenen, gebruikt u de volgende formule:

 

Belastingbedrag = Nettoprijs x 19%

 

Stap: 3 Verleggingsregeling (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.

Stap: 1 B2C verkopen

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.

 

 

 

Stap: 2 B2B verkopen

• 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).

Stap: 3 Factuurvereisten

Facturen moeten bevatten:

• Naam leverancier & Adres
• Naam & Adres klant
• Tax ID (Matricule Fiscal) of both parties
• Date & Sequential Number
• Beschrijving van de diensten
• Net Amount, VAT Rate, and VAT Amount

Stap: 1 Indieningsinterval

VAT returns are generally filed Monthly.

Stap: 2 Indieningstermijn

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

Stap: 3 Indiening

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

Stap: 4 Boekhouding

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

PayPro Global Oplossing: Vereenvoudigde Registratie & Fiscale Vertegenwoordiging

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.

Lees meer over onze MoR-diensten.

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