Prepare, review, or classify transactions for a Tunisia VAT (TVA) return. Three rates -- 19%/13%/7%. Unique suspension regime (not zero-rating). Droit de consommation interaction. Withholding TVA 25%. ALWAYS read before handling Tunisia TVA work.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
R-TN-1 -- Offshore company
Offshore entities have specific regime. Escalate.R-TN-1
Standard rate
19%
Intermediate rate
13%
Reduced rate
7%
2025 Finance Law -- real estate developers tiered rate
Real estate developers tiered: 7% <= TND 400K, 19% > TND 400K2025 Finance Law
Suspension regime
NOT zero-rating. Exporters (>= 80% export) with attestation de suspension buy without TVA. Supplier must verify attestation.
Exempt categories
Exempt: financial, education, medical, bread/cereals.
Reverse charge -- non-resident services
Non-resident services: self-assess at applicable rate (usually 19%). Net zero.Code TVA Art. 19
Droit de consommation and TVA base
Droit de consommation: excise on specific goods. TVA is calculated on price INCLUDING DC. DC is part of TVA base.
Blocked input items
Blocked: vehicles < 9 seats, staff accommodation, entertainment/gifts, fuel for blocked vehicles, personal use, invoices without matricule fiscal.Code TVA Art. 10-12
Prorata calculation
Prorata: includes suspension turnover in numerator. Annual recalculation.
Filing deadlines
Monthly 15th (paper) / 28th (electronic). Quarterly for small.
Late filing penalty
1%/month (min TND 50)
Late payment penalty
0.75%/month
EC1 -- SaaS
Autoliquidation 19%. Net zero.
EC2 -- Exporter with suspension
Sales under suspension. Input fully recoverable.
EC3 -- Hotel 13%
Not 19%.
EC4 -- Pharmaceuticals 7%
Pharmaceuticals 7%.
EC5 -- DC + TVA
TVA on price INCLUDING DC.
EC6 -- Withholding TVA
25% of TVA. Supplier claims credit.
EC7 -- Suspension certificate purchase
Invoice without TVA. Verify attestation.
EC8 -- Mixed supply prorata
Include suspension in numerator.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick reference
| Field | Value |
|---|---|
| Country | Tunisia |
| Standard rate | 19% |
| Intermediate rate | 13% (hotels/tourism, construction materials, legal/accounting) |
| Reduced rate | 7% (basic foodstuffs, pharmaceuticals, agricultural equipment, IT, low-voltage electricity) |
| Suspension regime | Distinct from zero-rating (exporters with attestation) |
| Filing portal | https://www.impots.finances.gov.tn |
| Authority | Direction Generale des Impots (DGI) |
| Currency | TND |
| Filing frequency | Monthly (>= TND 1M) or Quarterly |
| Deadline | 15th paper / 28th electronic of following month |
| Registration | TND 100K goods / 50K services |
| Withholding TVA | 25% of TVA amount |
| Primary legislation | Code de la TVA (as amended) |
| Contributor | Open Accounting Skills Registry |
| Validated by | Pending |
| Last research update | April 2026 |
Minimum viable -- bank statement. Acceptable from BIAT (Banque Internationale Arabe de Tunisie), BNA (Banque Nationale Agricole), Amen Bank, STB, BT, ATB, or any Tunisian bank.
Supplier pattern library
| Pattern | Treatment | Notes |
|---|---|---|
| BIAT | EXCLUDE | Exempt financial |
| BNA, BANQUE NATIONALE AGRICOLE | EXCLUDE | Same |
| AMEN BANK, STB | EXCLUDE | Same |
| BT, ATB | EXCLUDE | Same |
| DGI | EXCLUDE | Tax payment |
| DOUANE | Check for import TVA | |
| CNSS, CNRPS | EXCLUDE | Social security |
| STEG | Domestic (7% low-voltage / 19% commercial) | Electricity |
| SONEDE | Domestic 7% or 19% | Water |
| TUNISIE TELECOM, OOREDOO TN, ORANGE TN | Domestic 19% | Telecoms |
| GOOGLE, MICROSOFT, AWS | Autoliquidation 19% | Non-resident |
Hotel room TND 200/night. TVA at 13%. Output TVA = TND 26.
Cosmetics CIF TND 100K. DC at 25% = TND 25K. TVA base = TND 125K. TVA at 19% = TND 23,750.
Ministry pays supplier. Invoice TND 50K + TVA 9.5K. Withholding 25% of 9.5K = TND 2,375. Supplier claims credit Line 24.
Output: Lines 1-13 (19% sales, 13% sales, 7% sales, suspension, exempt, exports, total, TVA 19%, TVA 13%, TVA 7%, autoliquidation, adjustments, total brute).
Input: Lines 14-21 (goods for resale, materials, services, capital goods, imports, autoliquidation input, exclusions, total deductible).
Net: Lines 22-25 (due, credit reporte, retenue a la source, payable/credit).
TND 100K sale. TVA TND 19K (19%).
Hotel TND 50K. TVA TND 6.5K (13%).
Pharmacy TND 30K. TVA TND 2.1K (7%).
French services TND 20K. Output 3.8K, input 3.8K. Net zero.
Export TND 500K. Zero.
Vehicle blocked. TND 50K + 9.5K TVA. Input = 0.
Out of scope: IS 15%, PAYE 0%-35%, CNSS/CNRPS.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
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