Current VAT rates
The Tunisian tax system applies three main VAT rates. Understanding which rate applies to each activity is essential for compliant invoicing.
Standard rate — 19%
This is the default rate. It applies to the majority of goods and services: IT equipment, office supplies, consulting services, catering, hotel accommodation (excluding specific categories).
Reduced rate — 13%
This intermediate rate applies to certain specific activities, including tourism-related services, certain professional equipment and categories of services defined by the Finance Act.
Super-reduced rate — 7%
This rate applies to essential goods and certain basic services: staple food products, medicines, passenger transport, and certain agriculture-related operations.
Exemptions
Certain operations are fully exempt from VAT in Tunisia:
- Exports of goods and services (with right to deduction)
- Banking and insurance operations (subject to other taxes)
- Medical and paramedical activities
- Education (under certain conditions)
- Operations in regional development zones (specific tax advantages)
Consumption duty and fiscal stamp
In addition to VAT, certain invoices must include consumption duty (DC) on specific products, as well as the fiscal stamp. The 1 TND stamp duty applies to invoices exceeding a certain amount, with exceptions (exports, government, etc.).
The fiscal stamp in VIA ERP
VIA ERP automatically calculates and applies the fiscal stamp on relevant invoices and documents. The system manages exceptions (export, exempt customer) and clearly displays the stamp line on the printed document.
Withholding tax
The Tunisian system provides for withholding tax on certain payments:
- 1.5% for fees, commissions and brokerage
- 5% for rent and certain service provisions
- 10% for contracts exceeding certain thresholds
- 15% on fees paid to non-residents
VIA ERP allows you to configure withholding rates per supplier and applies them automatically when recording purchase invoices.
Monthly VAT return
Businesses subject to VAT in Tunisia must file a monthly return. This summarises:
- Output VAT collected on the month's sales
- Input VAT deductible on the month's purchases
- The credit or amount payable
- Withholding tax suffered and applied
VAT credit carry-forward
When deductible VAT exceeds collected VAT, the business has a carry-forward VAT credit. VIA ERP tracks this credit month by month and automatically integrates it into subsequent returns.
Managing VAT with VIA ERP
VIA ERP automates the entire VAT management process:
- Tax positions — Assign the correct tax position to each customer and supplier. The system automatically determines applicable rates.
- Automatic calculation — Each invoice line calculates VAT at the correct rate based on the product, customer and tax position.
- Tax dashboards — Monitor your collected, deductible and balance VAT in real time.
- Declaration export — Generate the data needed for your monthly return in one click.
Conclusion
Mastering Tunisian VAT is a daily challenge for every business. With a properly configured ERP, rate errors, stamp omissions and filing delays become impossible. VIA ERP supports you in this ongoing compliance.