VATLive > Blog > Tunisia > Tunisia 3% e-services tax on foreign providers

Tunisia 3% e-services tax on foreign providers

  • Apr 8, 2020 | Richard Asquith

Tunisia has proposed a 3% levy on non-resident providers of electronic services to consumers.

The current Tunisia VAT rate is 19%. However, due to currency controls, it is not possible to impose Value Added Tax on non-resident providers. This new 3% levy is an alternative. Providers subject to the levy will have to report income and taxes due on a quarterly basis. 

Many countries globally have imposed VAT collection responsibilities on foreign electronic or digital service companies or marketplaces acting as intermediaries. Check Avalara's global VAT on e-services guide.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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