Tunisia E-Invoicing: El Fatoora and TTN Requirements for 2026

Tunisia has operated a mandatory electronic invoicing framework since 2016 as part of its tax-digitalisation strategy. The system, known as El Fatoora, is managed through Tunisie TradeNet (TTN) and applies to public-sector suppliers, certain large taxpayers, and specific transactions in the pharmaceutical and hydrocarbon sectors

The 2026 Finance Law expanded the scope to service transactions from 1 January 2026. However, businesses should monitor further Ministry of Finance guidance, particularly on practical implementation for smaller businesses and service providers.

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Businesses should prepare their ERP, accounting, billing, and point-of-sale systems for TTN onboarding, structured XML invoice generation, electronic-signature workflows, reference-number handling, and electronic archiving.

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What Is E-Invoicing and Why Tunisia Is Adopting It?

E-invoicing is the electronic exchange of structured invoice data that businesses, customers, and tax authorities can process automatically. 

In Tunisia, e-invoices are issued through El Fatoora, the national platform operated by Tunisie TradeNet. Tunisia is using e-invoicing to modernise tax administration, improve VAT control, increase transaction traceability, and combat tax evasion.

How El Fatoora Works

Businesses should first confirm whether their taxpayer category and transaction fall within Tunisia’s mandatory e-invoicing scope. El Fatoora is not automatically required simply because a business issues invoices in Tunisia.

The onboarding process is:

1. Confirm that the transaction is in scope.
2. Subscribe to El Fatoora through TTN.
3. Obtain a qualified electronic-signature certificate.
4. Configure the ERP or billing system to generate TEIF invoice data.
5. Complete TTN testing and receive production access and an enrolment certificate.
6. Submit the enrolment declaration and TTN certificate to the General Directorate of Taxes (GDT).

TTN onboarding begins with an administrative subscription file. Once approved, TTN provides the subscription agreement and technical credentials for testing. The business must test its TEIF invoice generation, electronic-signature process and transmission to El Fatoora before receiving production access.

E-Invoicing Timeline

• 2016: Tunisia introduced the legal framework for electronic invoicing through its 2016 Finance Law.
• 15 August 2016: Government Decree No. 2016-1066 established the conditions and procedures for issuing and archiving electronic invoices.
• 1 July 2025: Penalties for specified breaches of mandatory e-invoicing obligations became effective.
• 12 December 2025: Tunisia’s 2026 Finance Law was published, expanding mandatory e-invoicing to service transactions.
• 1 January 2026: The extension of the e-invoicing requirement to service transactions took effect.

B2G E-Invoicing in Tunisia

Electronic invoicing is mandatory for suppliers invoicing Tunisian government entities, including public administrations and public companies. Suppliers must use the El Fatoora system, operated by Tunisie TradeNet (TTN). 

Invoices must be prepared in TTN’s XML-based format, electronically signed, and submitted to TTN for validation and registration. TTN assigns each compliant invoice a unique reference number and transmits the data to the tax administration.

B2B E-Invoicing in Tunisia

B2B e-invoicing is mandatory for certain taxpayers and transactions. This includes professional sales of medicines and hydrocarbons, while retail merchants in those sectors are generally excluded.

The 2026 Finance Law expands the framework to service transactions. Businesses providing taxable services should review their invoicing processes and follow future clarification from the Tunisian authorities.

B2C E-Invoicing in Tunisia

Tunisia does not currently have a single universal e-invoicing rule for every consumer sale. E-invoicing applies only where a business or transaction is within the mandatory scope.

E-Reporting and Tax Compliance in Tunisia

E-Reporting is mandatory for businesses within the applicable reporting requirements.

Tunisia requires certain businesses to electronically transmit transaction and tax-related information to the tax administration. This reporting may be facilitated through the El Fatoora/TTN infrastructure, but it is distinct from the issuance and exchange of an electronic invoice. The e-reporting requirement concerns the transmission of transaction data to the tax authorities for tax compliance purposes.

Penalties for Non-Compliance

The penalties below took effect from 1 July 2025 under Article 71 of Tunisia’s 2025 Finance Law. They apply to taxpayers already subject to the mandatory e-invoicing system.

• Paper instead of mandatory e-invoice: TND 100–500 per invoice, capped at TND 50,000.
• Missing required invoice information: TND 250–10,000.
• Goods in transit without required invoices or supporting documents: 20% of the goods’ value, with a minimum of TND 500.

Your E-Invoicing Partner

Tunisia’s e-invoicing framework continues to expand, particularly following the inclusion of service transactions from 2026. Businesses can reduce compliance risk by using an invoicing solution that supports local formats. 

DDD Invoices offers a single integration for issuing, receiving, validating, and archiving compliant e-invoices across markets. It converts standardised invoice data into country-specific formats and supports compliance workflows as requirements evolve.

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FAQs

Is e-invoicing mandatory for all businesses in Tunisia?

E-invoicing is mandatory for large enterprises supervised by the DGE, suppliers to public entities, and professional transactions in designated sectors such as pharmaceuticals and hydrocarbons. The 2026 Finance Law expands the scope to cover service transactions, with flexible implementation measures expected for smaller businesses.

What changed in Tunisia from 1 January 2026?

From 1 January 2026, Tunisia’s mandatory e-invoicing framework was extended to service transactions in addition to sales of goods. The legal amendment is based on Article 53 of Law No. 17 of 2025.

What is the El Fatoora system and who must use it?

El Fatoora is Tunisia’s electronic invoicing system operated through Tunisie TradeNet (TTN). It is used by taxpayers that fall within the mandatory framework, including large enterprises, public-sector suppliers, and businesses carrying out covered transactions.

What invoice format is required in Tunisia?

Invoices must follow the XML specifications established by TTN, include the mandatory information under Tunisia’s VAT rules, carry the necessary electronic signatures, and receive a TTN reference number.

Are PDF invoices accepted in Tunisia?

A PDF may be used as a representation or copy of an invoice, but it does not replace the required electronic invoice for transactions within Tunisia’s e-invoicing mandate. The legally compliant document must follow the El Fatoora and TTN process.

Are B2G invoices mandatory in Tunisia?

Yes. Suppliers invoicing Tunisian state entities, local authorities, public institutions, and public enterprises are required to use electronic invoicing through the TTN-operated El Fatoora system.