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.