Tunisian VAT rates and compliance

The standard VAT rate in Tunisia is 19%. Exporters and certain providers of financial services may apply for a VAT suspension. Imports of some basic foodstuffs and agricultural supplies are exempt from import VAT.

The current rates are:

Rate	Type	Which goods or services
19%	Standard	All other taxable goods and services
13%	Reduced	Reinsurance services; goods transportation
7%	Reduced	Medical and veterinarian services; paper for magazines and newspapers; tourism
0%	Zero	Exports and related services
0%	Exempt	Basic foodstuffs; some financial services; agriculture supplies; physical and electronic publishing; pharmaceuticals; loan interest; international transport

Tunisian VAT compliance

Tunisian tax payers must produce invoices for all taxable transactions, including exports. Invoices should include the following details:

Name, address of the supplier
Tax number of the supplier
Name, address of the customer
Date of supply
Unique invoice number
Description of the goods or services provided
VAT rate, amount charged and gross amount of the invoice

Credit notes may not be issued. Instead invoices are cancelled, with new invoices being issued. Electronic invoices are required of large enterprises, and are voluntary for others.

Time of supply

The date when VAT is due is known as the time of supply, or tax point. For goods, this is when the produce is delivered to the customer – irrespective of the settlement date of the invoice. For services, it is the earlier of the provision of the services or when the invoice is paid. For imports, VAT must be paid prior to clearing the goods through customs.

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