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 
  • List of transactions subject to VAT exemption 
  • List of transactions subject to a 19% sales tax. 


The measures took effect on January 1.




Source: doc-fiscale.finances.gov.  

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