Type: Legislation
In 2016, Tunisia became the first nation in Africa to enact mandatory B2G and restricted B2B electronic invoicing. The term for this is “el fatoura”
It has implemented Continuous Transaction Controls (CTC), which includes using certified agents to receive and send electronic invoices before the General Directorate of Taxes has given its consent.
Through the platform of Tunisie TradeNet (TTN), invoices may be registered. This generates digital signatures and accepts e-invoices in XML. TTN sends the e-invoice to the Ministry of Finance once it has been approved following basic validation.
Effective date: 2016