Tunisia: Government clarifies that fees related to electronic payments are VAT Exempt
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The Tunisian Ministry of Finance releases Common Notes Nos. 16/2022 and 14/2022, which cover VAT treatment for foreign trade and export service businesses under the 2022 Finance Law. Common Note No. 14/2022 also clarifies that electronic payments are VAT exempt.
Common Note No. 16/2022
Suspension of VAT on acquisitions of international trade companies and export-oriented service companies
Instances not covered by the measure
VAT taxable events on acquisitions of foreign trade businesses and service companies based on rates in effect as of January 1
Deductions for VAT
VAT refund application, procedure, and deadline
Common Note No. 14/2022
Electronic payment transactions via terminals, the internet, and mobile phones.
Exemptions from the fee associated with cash withdrawals