Publication Archive

Regulatory Analysis.

In-depth commentary on Tunisian fiscal policy, IFRS standards, and corporate governance developments.

  • Electronic Invoicing in Tunisia: Extension to Service Providers as of 2026

    Electronic invoicing is one of the key pillars of the modernization of the Tunisian tax system. After an initial phase mainly targeting certain sales transactions, the legislator has taken a further step with the Finance Law for the year 2026, extending the scope of electronic invoicing to service provision activities. This development, introduced by Article…

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