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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

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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突尼斯

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. 

官方政府链接： Ministry of Finance

19.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

首次销售后

可在线注册

是 

需要当地代表

非强制性

注册流程

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

应纳税的数字和电子服务清单

Non-resident sales of software and internet-provided services 

注册门槛

无门槛

申报间隔

每月

申报截止日期

28th day of the month 

电子发票要求

是

记录保存

10 years 

How-To Guides: Tunisia SaaS VAT

步骤：1 门槛

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.

步骤：2 商业注册

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.

步骤：3 纳税人识别号/增值税号

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

步骤：1 标准税率

Standard VAT (IVA) in Tunisia is 19%. 

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

税额 = 净价 x 19%

 

步骤：3 反向收费 (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.

步骤：1 B2C销售

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.

 

 

 

步骤：2 B2B销售

• 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).

步骤：3 发票要求

发票必须包含：

• 供应商名称 & 地址
• 客户名称 & 地址
• Tax ID (Matricule Fiscal) of both parties
• Date & Sequential Number
• 服务描述
• Net Amount, VAT Rate, and VAT Amount

步骤：1 申报周期

VAT returns are generally filed Monthly.

步骤：2 申报截止日期

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

步骤：3 提交

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

步骤：4 记录保存

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

PayPro Global 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

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