Tunisia implemented its Value Added Tax regime in June 1988. It is known as Taxe sur la Valeur Ajoutée (TVA) locally. The VAT rules are contained within the VAT Code.
VAT is overseen by the Ministry of Finance.
Should you register for Tunisian VAT?
The obligation to register for Tunisian VAT is based on providing taxable supplies, including:
- Providing goods or services in Tunisia, except for exempted goods (see VAT rates section)
- Importing goods into Tunisia