Electronic invoicing in Tunisia: everything you need to know about El Fatoora compliance
Since 2026, electronic invoicing is mandatory in Tunisia through the El Fatoora platform. Discover how to achieve compliance.
1The legal framework: what does the law say?
The 2026 Finance Law (Article 43) makes electronic invoicing mandatory for all VAT-registered businesses in Tunisia. This obligation applies progressively: large companies (revenue > 5M TND) since January 2026, SMBs (revenue > 1M TND) since April 2026, and all businesses by December 2026. Each invoice must be transmitted to the El Fatoora platform within 72 hours and receive a unique validation identifier (UVI).
2The El Fatoora platform: how it works and requirements
El Fatoora, operated by Tunisia TradeNet (TTN), is the national electronic invoicing platform. It receives invoices in structured format (XML UBL 2.1), validates them, digitally signs them and transmits them to the recipient. Each validated invoice receives a verification QR code and a unique identifier. Businesses must connect via API or web portal. The format must include: tax ID, line details with VAT codes, amounts excluding/including tax, and legal references.
3How to achieve compliance: key steps
Here are the essential steps to make your business compliant with electronic invoicing:
- 1Obtain your TTN credentials from Tunisia TradeNet
- 2Adapt your invoicing system to generate the required format (UBL 2.1)
- 3Integrate the El Fatoora platform into your ERP or accounting software
- 4Test in pre-production environment with test invoices
- 5Train your accounting teams on the new process
- 6Switch to production and monitor platform feedback
4The Overlyne approach: seamless integration
Our Overlyne Business module natively integrates El Fatoora connectivity. For companies using other ERPs (Divalto, Sage, Dynamics 365), we develop dedicated connectors that fully automate the process: UBL format generation, transmission to El Fatoora, UVI and QR code retrieval, and legal archiving for 10 years. Everything is transparent to the user: they continue invoicing normally, and compliance is automatically ensured in the background.
5Penalties and non-compliance risks
The planned penalties are significant: 500 TND fine per non-compliant invoice, with an annual cap of 50,000 TND. In case of repeat offenses, the tax administration can conduct an in-depth audit. Beyond penalties, invoices not transmitted to El Fatoora risk not being accepted by the tax administration for VAT deduction, creating a much larger financial impact.
“Electronic invoicing isn't just a legal obligation — it's an opportunity to modernize and streamline your accounting process.”
Key takeaways
- All VAT-registered Tunisian businesses are affected
- Required format is UBL 2.1 (structured XML)
- Transmission deadline: 72 hours maximum
- Fine: 500 TND per non-compliant invoice
- Legal archiving mandatory for 10 years
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