The context of fiscal modernisation

Tunisia, like many countries, is accelerating the digitalisation of its tax system. The goal is threefold: reduce tax fraud, improve VAT collection and facilitate audits. For businesses, this translates into increasing requirements on the quality and traceability of their invoicing.

Strengthened current requirements

Strict sequential numbering

Sequential numbering without gaps is already mandatory, but controls are tightening. Any break in the sequence (deleted invoice, missing number) can trigger a presumption of fraud. VIA ERP guarantees automatic, tamper-proof numbering by document type.

Digital archiving

Retaining invoices for 10 years is a legal obligation. Digital archiving with timestamps and audit trails is becoming the norm. VIA ERP automatically archives every document with a complete modification history.

Expanded mandatory details

Beyond the standard details (seller, buyer, VAT), invoices must now systematically include:

  • The complete tax identification number of both seller and buyer
  • VAT breakdown by applicable rate
  • Explicit mention of fiscal stamp when applicable
  • Detailed payment terms
  • Invoicing currency if different from TND

What's coming in 2026

Electronic reporting

The global trend is towards real-time reporting of B2B transactions. Tunisia is studying the implementation of a system similar to the clearance model, where each invoice would be electronically declared at the time of issuance.

Standardised formats

The adoption of structured formats (XML, UBL) for inter-company exchanges could become mandatory for certain categories of businesses, starting with large companies and public procurement.

How to prepare now

  • Digitalise your invoicing — Abandon manual solutions (Word, Excel) for an ERP that guarantees compliance automatically.
  • Centralise your data — A single system for your quotes, orders and invoices ensures consistency and traceability.
  • Automate tax calculations — VAT, stamps, withholding tax — everything must be calculated automatically to avoid errors.
  • Archive properly — Set up compliant digital archiving with timestamps and audit trails today.

Conclusion

Companies that anticipate regulatory changes will be those that adapt most easily. VIA ERP is designed to evolve with Tunisian regulations — each update automatically incorporates new requirements.