Tunisia VAT Guide 2026

Overview — TVA in Tunisia

Value Added Tax in Tunisia is governed by the Code de la Taxe sur la Valeur Ajoutée and administered by the Ministry of Finance. VAT is charged on the supply of taxable goods and services in Tunisia and on imports. Businesses registered for VAT charge output VAT on their sales and may recover input VAT on their purchases. The net difference is remitted to the tax authority or claimed as a refund. The system is broadly aligned with EU VAT principles.

VAT Rates

Tunisia applies three VAT rates depending on the type of supply:

• Standard rate — 19%: Applies to most goods and services, including electronics, vehicles, clothing, professional services, construction, and telecommunications. The standard rate covers the largest base of supplies.
• Intermediate rate — 13%: Applies to certain hotel and tourism services, prepared food in restaurants, transport services, and selected food products.
• Reduced rate — 7%: Applies to basic food items (bread, milk, oil, sugar), pharmaceutical products, medical equipment, agricultural inputs, books and newspapers, and social housing construction.

Exports of goods and services are zero-rated (0%), allowing exporters to claim input VAT refunds. Financial services, insurance, education, healthcare, and cultural services are generally exempt (no VAT charged, no input VAT recovery).

VAT Registration Threshold

Registration for VAT is mandatory when annual taxable turnover exceeds the following thresholds:

• Goods suppliers: TND 150,000 in annual turnover
• Service providers: TND 75,000 in annual turnover
• Mixed supplies (goods + services): TND 75,000 threshold applies
• Importers: No threshold — any importer must register for VAT

Businesses below the threshold may voluntarily register for VAT. Registration is done via the online tax portal (Assistance Fiscale). Upon registration, the taxpayer receives a VAT identification number (Matricule Fiscal) and must issue VAT-compliant invoices. Failure to register attracts penalties of TND 500–2,000 plus 10% of the VAT due.

VAT Returns and Payment

VAT-registered businesses must file VAT returns (Déclaration de la TVA) according to the following schedule:

• Monthly filing: Required for businesses with annual turnover above TND 500,000. Returns due by the 20th of the following month.
• Quarterly filing: Available for businesses with annual turnover between TND 75,000 and TND 500,000. Returns due within 20 days of quarter-end.

Payment must accompany the return. Late filing attracts penalties of 10–25% of the VAT due plus interest at 0.75% per month. VAT refunds for exporters are processed within 30–90 days; other taxpayers may claim refunds if input VAT exceeds output VAT for 3 consecutive months.

Import VAT

All imported goods are subject to VAT at the applicable rate (19%, 13%, or 7%) calculated on the CIF value plus customs duty. Import VAT is paid at the port of entry via the customs authority (Douane Tunisienne). VAT-registered businesses may recover import VAT as input VAT in their VAT return. Certain imports are exempt, including raw materials for approved industries, agricultural inputs, and goods for diplomatic missions.

FAQs

What is the penalty for late VAT filing?

Late filing attracts a penalty of 10% of the VAT due for the first month and 2.5% per additional month (capped at 25%). Interest at 0.75% per month also applies. The tax authority may also suspend the taxpayer's VAT registration.

Can I claim input VAT on imported services?

Yes, VAT-registered businesses may claim input VAT on imported services subject to TVA at 19%, provided the services are used in making taxable supplies and the recipient has proper invoices.

Are there VAT exemptions for agricultural products?

Yes, unprocessed agricultural products and agricultural inputs (seeds, fertilisers, pesticides) are generally subject to the reduced 7% rate or exempt depending on the specific product.

How do I get a VAT refund?

VAT refunds are claimed in the VAT return. Exporters and businesses with excess input VAT may apply for refunds. Processing time is typically 30–90 days, subject to verification by the tax authority.

Disclaimer

This guide provides general information about Tunisian VAT for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Tunisian tax advisor or the Ministry of Finance for advice specific to your situation. InvestmentKit does not provide tax advice.