With no establishment and no Tunisian tax registration, El Fatoora doesn't reach you – selling into Tunisia from abroad doesn't by itself create e-invoicing duties. Revisit if you register for tax or open a local presence, since the mandate's scope has been widening.

The 2026 extension is framed around VAT-liable services supplied in Tunisia, and the sources read don't spell out how non-established businesses holding only a Tunisian tax registration are treated. Before assuming you're outside El Fatoora, confirm your position with the Direction Générale des Impôts or a local adviser.

Since 1 January 2026 every VAT-liable service – liberal professions, IT, consulting, hotels, transport and the rest – must be invoiced electronically through El Fatoora, regardless of the size of the business, per the sources read. If you supply services in Tunisia, plan the TTN connection now; goods-only traders outside the regulated sectors remain outside for the moment.

Large enterprises under the DGE and regulated sectors have issued e-invoices through El Fatoora – the Tunisie TradeNet (TTN) platform – since 2016, covering B2G and sectors such as pharmaceuticals and hydrocarbons. Finance Law 2026 then extended mandatory e-invoicing to all VAT-liable services from 1 January 2026, with no grace period, so service lines that sat outside the mandate are now in it.