Expense rules in Tunisia.
All DGI rules: 19% VAT, mission allowances and VAT recovery rules in Tunisia.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 19% | Limited | Representation expenses |
| Travel meals | 19% | 100% reclaimable | Per diem cap |
| Accommodation | 19% | 100% reclaimable | Invoice required |
| Fuel | 19% | 100% reclaimable | Business records |
| Train / SNCFT / flight | 19% | 100% reclaimable | Public transport |
| Taxi | 19% | 100% reclaimable | Receipt required |
| Client gifts | 19% | Not deductible | DGI limit |
| Parking | 19% | 100% reclaimable | Invoice |
E-invoicing
E-invoicing roll-out in progress.
Per diem
MNC standard.
Retention
DGI records: 10 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | TND 0,80/km | By company | Standard practice |
MNC practice
Private sector standard.
Records
Date, destination, km.
Covers
Mainly fuel.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Tunis | TND 80 | TND 300 | TND 380 |
| Sfax / Sousse | TND 70 | TND 250 | TND 320 |
| Senior executive | TND 200 | TND 700 | TND 900 |
| Foreign — Casablanca | TND 180 | TND 600 | TND 780 |
| Foreign — Paris | TND 280 | TND 1,000 | TND 1,280 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on invoice.
No statutory rate
No DGI cap.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Tunisia → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | Bilateral agreement | 30 Sept. N+1 | France-TN agreement |
| United Kingdom | No reciprocity | — | No agreement |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| TN VAT for foreign | No procedure | — | No general mechanism |
No B2B refund
No B2B recovery procedure.
Free zones
Free zones exempt.
Outbound
France-TN bilateral agreement.
Industrialize your Tunisia expenses with Illizeo.
VAT 19%/13%/7%, MNC per diem, multi-currency TND↔EUR↔USD↔CHF: all the DGI rules above are natively integrated into Illizeo.
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