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 the former VP Global Indirect Tax at Avalara
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