Tunisian VAT returns
Tunisian VAT returns are due on a monthly basis. For incorporated businesses, they should be submitted by the 28th of the month following the reporting period. Individuals must file their VAT returns by the 15th of the following month. Any tax due must be paid by the same date.
Filings are online, except for tax payers with an annual turnover below TND1 million who may file a paper return.
Where the input VAT exceeds the output VAT, a credit arises. This may be reclaimed with an application to the Ministry of Finance.
Tunisian VAT Recovery by non-residents
Non-resident businesses may not reclaim Tunisian VAT incurred unless they are VAT registered.
Other resources
Explore global VAT updates, new e-invoicing mandates, and key U.S. sales tax changes in this annual Avalara report.
Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.
Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.
