Tunisian VAT registration

Incorporated companies or individuals providing taxable supplies must VAT register once they exceed the annual VAT registration threshold. Registration is carried out with the regional tax office and requires the submission of the Articles of Association by the business or its agent.

Tunisia does not offer a group VAT arrangement whereby related companies may consolidate intra-company transactions and returns to simplify compliance. Voluntary registrations are permitted in a limited number of situations.

What is the Tunisian VAT registration threshold?

The Tunisian VAT registration threshold is nil; businesses must therefore register before providing their first taxable sale of goods or services. There is an annual sales registration threshold of TND100,000 for retailers.


Non-resident traders operating in Tunisia

Non-resident businesses may either VAT register as a foreign tax payer or have their customer withhold the VAT due. In this case, the vendor shows the Tunisian VAT due on the sale invoice but does not collect it.


VAT number format

Once VAT registered, businesses will receive a unique VAT number, to be added to all tax invoices.

Israeli Number Format

Country Code il
Format 123456789
Characters 9 characters
Notes For incorporated businesses, the first digit is a 5