Tunisia VAT registration threshold
Tunisia VAT registration threshold: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT registration becomes compulsory in Tunisia — REFUSED: the Code de la TVA has no turnover-based registration threshold; assujettissement is determined by the nature of the activity, with the income-tax régime forfaitaire (TND 100,000 ceiling) acting only as an adjacent small-trader carve-out, not a VAT threshold.
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What this value means
WHY REFUSED: publishing a number here would manufacture a threshold Tunisia does not have. Assujettissement à la TVA is by ACTIVITY (Code de la TVA arts. 1-2): a person performing in-scope operations is a taxable person from the first dinar, must obtain a tax identification/existence declaration before starting activity (Code des droits et procédures fiscaux, déclaration d'existence), and charges VAT at 19% (7%/13% reduced) regardless of turnover. The commonly quoted TND 100,000 figure is the CEILING OF THE RÉGIME FORFAITAIRE (BIC forfait, art. 44 bis Code de l'IRPP): eligible small individual traders inside it pay a flat liberatory tax covering income tax and VAT, so they do not separately register for or charge VAT — but it is an income-tax regime with eligibility conditions well beyond turnover (individuals only, no imports/exports, single establishment, excluded activity list, urban-zone restrictions), it can be exited by option or forced reclassification, and professionals/companies can never use it. Treating 100,000 TND as 'the VAT registration threshold' misclassifies both regimes. PERIOD BASIS (of the adjacent forfait): calendar-year turnover ≤ TND 100,000; exceeding it (or failing any condition) tips the trader into the régime réel, where VAT applies to in-scope activities. Finance laws have repeatedly tightened forfait eligibility (and floated its abolition) — check the current loi de finances before relying on the carve-out. NON-ESTABLISHED SUPPLIERS: nil threshold. A non-resident performing taxable operations in Tunisia is liable from the first transaction: either the resident CLIENT withholds the VAT at source (retenue à la source at 100% of the VAT due on payments to non-residents without establishment), or the non-resident registers as a foreign taxpayer with the DGI. IMPORTED DIGITAL SERVICES: Tunisia applies 19% VAT to digital/electronic services supplied by non-residents to Tunisian consumers with a NIL registration threshold — the non-resident may register directly with the DGI (monthly returns, due the 15th; no fiscal representative required under the simplified route) or, for B2B, the Tunisian customer withholds the VAT. There is no turnover de minimis for this regime either. Traps: (1) Any source quoting 'Tunisia VAT threshold: TND 100,000' has substituted the BIC forfait ceiling — refuse the equivalence; the forfait is personal, conditional and income-tax-law based. (2) The forfait shelters only PERSONNES PHYSIQUES in BIC — companies and professionals owe VAT from the first dinar. (3) Opting into VAT (art. 2 option) is available to persons outside the scope and to forfaitaires, and brings full régime réel obligations. (4) Non-resident B2B services are captured by 100% VAT withholding at source by the payer — the threshold question never arises. (5) Non-resident B2C digital services carry a nil-threshold registration obligation — do not extend the domestic forfait tolerance to foreign suppliers. (6) Forfait eligibility rules shift almost every loi de finances; a trader validly forfaitaire (hence outside VAT) one year can be within VAT the next without turnover moving.
Get it programmatically
curl https://afriref.dev/v1/tn/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/tn/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/tn/vat-registration-thresholdOther Tunisia series: BCT key policy rate (taux directeur) · TVA standard rate · SMIG · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate (IS) · Withholding tax rates · Legal interest (intérêt légal) · Personal income tax brackets (IRPP) · Statutory social-insurance contributions
The same figure elsewhere: Uganda · Zambia · Algeria · Angola · Benin · all 34