Compendium · Africa · Tunisia
Tunisia: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Services used or exploited in Tunisia by non-residents without establishment are subject to TVA; Tunisian customer withholds 100% of TVA at source (Note Commune 24/2014) unless the supplier opts into direct declaration
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Tunisia’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
No simplified foreign digital threshold; collection is mainly via customer 100% withholding - Window
- No threshold window (from the first sale)
- Standard rate
- 19.0%
Standard TVA 19% applies to services used/exploited in Tunisia - Who must register
- —
- Evidence of location
- Place of taxation is use/exploitation in Tunisia; no OECD multi-proxy digital evidence list was found
- Invoicing
- Indicative only (unverified). Confirm B2C invoice vs WHT documentation
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- Note Commune 24/2014
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- Default is 100% TVA withholding by the Tunisian customer; the foreign supplier may elect direct declaration
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://jibaya.tn/docs/note-commune-numero-24-retenue-a-la-source-au-taux-de-100-au-titre-de-la-tva-due-par-les-non-residents-non-etablis-en-contrepartie-des-services-exploites-ou-utilises-en-tunisie-et-mo/
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: primary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | Place of taxation is use/exploitation in Tunisia; no OECD multi-proxy digital evidence list was found (primary) |
| Digital regime | Services used or exploited in Tunisia by non-residents without establishment are subject to TVA; Tunisian customer withholds 100% of TVA at source (Note Commune 24/2014) unless the supplier opts into direct declaration (primary) |
| Rate | Standard TVA 19% applies to services used/exploited in Tunisia (secondary) |
| Foreign registration threshold | No simplified foreign digital threshold; collection is mainly via customer 100% withholding (primary) |
| Simplified regime | Default is 100% TVA withholding by the Tunisian customer; the foreign supplier may elect direct declaration (secondary) |
| Collect and remit | The Tunisian customer withholds and remits 100% of TVA; there is no live foreign digital platform regime (2020 3% digital tax lacked application decree) (secondary) |
| B2C invoice | Confirm B2C invoice vs WHT documentation (indicative, unverified) |
| Local payment methods | No statutory digital payment proxy found (indicative, unverified) |
| IP, VPN, or datacenter | No IP/VPN digital evidence rule found (indicative, unverified) |
| Private seller selling to a business | Confirm domestic (indicative, unverified) |
| Bookkeeping retention | Confirm (indicative, unverified) |
| AML triggers | Unverified (indicative, unverified) |
Official sources
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice