NexoraTech
Back to Blog
Tax & Compliance

E-invoicing in Tunisia: El Fatoora, TEIF and the extension to services

NexoraTech
4 min read
E-invoicing in Tunisia: El Fatoora, TEIF and the extension to services

About NexoraTech

NexoraTech

Author

NexoraTech is a software company based in Sfax, Tunisia. We build Nexora ERP, Mini ERP Nexora and Ask Nexora, and deliver web, e-commerce, BI and AI projects for businesses. Our articles are written by the team that builds these products.

Share

E-invoicing is no longer a topic for large companies only. Since 2016 Tunisia has had a legal framework and a national platform, El Fatoora, operated by Tunisie TradeNet (TTN). The 2026 finance law extended its scope to services. Here is the essentials, with the texts to check.

This article is a practical guide, not legal advice. Rules and timetables change: always check the current situation with TTN, the tax administration or your accountant.

The legal framework in brief

  • 2016 finance law, article 22: an electronic invoice has the same legal value as a paper invoice, and TTN is named technical operator of the system.
  • Government Decree No. 2016-1066 of 15 August 2016: sets the procedures for issuing and archiving electronic invoices.
  • VAT Code, article 18 § II ter, and Code of Tax Rights and Procedures, article 94: govern the content of an electronic invoice and its legal effect.
  • 2025 finance law, article 71: introduces a penalty regime applicable from 1 July 2025.
  • 2026 finance law (Law No. 2025-17 of 12 December 2025), article 53: extends the obligation to the provision of services.

Who is concerned?

According to Idaraty, the official portal of administrative procedures, the obligation first covers:

  • companies attached to the Large Companies Directorate (DGE), for their transactions with the State, local authorities and public institutions and companies;
  • sales of medicines and petroleum products between professionals, excluding retail;
  • since the 2026 finance law, service providers, including liberal professions that issue fee notes.

Other companies can join voluntarily. It is often a good idea: customers who are subject to the obligation will sooner or later ask you for compliant invoices.

What Note commune No. 2/2026 clarified

In January 2026 the Ministry of Finance published Note commune No. 2/2026 on the application of article 53. According to the business press (Business News, 23 January 2026), it takes a gradual approach: from 1 January 2026 the obligation applies in practice to providers who have already joined the e-invoicing network, and those who have filed an application without completing the steps may, temporarily, keep issuing paper invoices.

The topic was then debated in the Assembly of the Representatives of the People in spring 2026. According to Le Temps (27 April 2026), the proposal to postpone article 53 was rejected, while the finance committee kept the article in principle and deferred its effective application; the entry into force of the penalties is to be set later by law. Check the text in force before you plan.

How El Fatoora works

  • The invoice is produced in TEIF (Tunisian Electronic Invoice Format), an XML format defined by the tax administration.
  • It is signed by the issuer with a qualified electronic certificate issued by the National Agency for Electronic Certification (ANCE).
  • TTN validates it, assigns a unique identifier, adds its own signature and a signed QR code (visible electronic seal), then transmits and archives it.
  • An electronic invoice carries the same mandatory details as a paper invoice.

Penalties: what the official sources say

Idaraty lists a fine of 100 to 500 dinars per invoice issued on paper instead of electronically, capped at 50,000 dinars, and a fine of 250 to 10,000 dinars per offence for a non-compliant electronic invoice, doubled for a repeat offence within two years. When these penalties apply to newly covered businesses is one of the points debated in 2026: check it for your case.

Prepare your company in 5 steps

  • Check whether you are concerned: declared activity, public-sector customers, sector, DGE status.
  • Request your qualified electronic certificate from ANCE.
  • Subscribe to TTN's El Fatoora service.
  • Choose software that produces TEIF invoices and handles signing, sending and archiving.
  • Test on a few invoices, then roll out and train the people who invoice.

What Nexora ERP does

Nexora ERP includes Fatoora TTN in its Sales and Accounting modules: DGI QR code and legal archiving, mandatory sequential numbering, VAT at 19%, 13%, 7% and 0%, withholding tax and stamp duty on the invoice. Taxes are configured once, then applied to every document. You can try it for 14 days without a credit card on erp.nexora.tn.

Sources

Related Articles

Withholding tax in Tunisia: how to automate it in your ERP
Tax & Compliance

Withholding tax in Tunisia: how to automate it in your ERP

The 1,000-dinar threshold, rates that depend on the supplier, a certificate at every payment, the monthly return: how an ERP prevents omissions and calculation errors.

NexoraTech
October 26, 2026
3 min readRead More