Tunisian VAT rates and compliance
Tunisian VAT rates
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.