A Tunisian invoice often combines three tax items. The order in which you compute them changes the total: here is the rule and an example.
Order of calculation
- Amount excluding tax for the lines, after discounts.
- FODEC (1 %) if your business is subject to it: it applies to turnover excluding VAT on products and services listed by decree.
- VAT at the item's rate (19 %, 13 % or 7 %). The VAT base includes all duties and taxes except VAT itself (VAT Code, art. 6): so FODEC is in the base.
- Stamp duty: a fixed amount per invoice, added at the end.
Example
A 1,000.000 TND service subject to FODEC, 19 % VAT:
| Item | Calculation | Amount |
|---|---|---|
| Excl. tax | 1,000.000 | |
| FODEC 1 % | 1,000 × 1 % | 10.000 |
| VAT 19 % | (1,000 + 10) × 19 % | 191.900 |
| Stamp duty | fixed | 1.000 |
| Total incl. tax | 1,202.900 |
Stamp duty in 2026
The general case stays 1 dinar per invoice. The 2026 Finance Law (art. 20) adds a scale for large retailers: 1 TND up to 50 TND, 1.5 TND from 50 to 100 TND and 2 TND above, according to published secondary sources. Check the official text with your accountant before applying it.
Stop doing it by hand
In IntelliFact, these rules apply automatically to every invoice, with effective dates: when a rate changes, the rule is updated without changing how you work.