The Finance and Budget Committee will hold, tomorrow Thursday, 5 February 2026, a hearing session dedicated to examining a legislative initiative proposal. The draft law seeks to amend Law No. 17 of 2025, dated 12 December 2025, relating to the Finance Law for the year 2026.
Registered under reference number 12/2026, the proposal aims to introduce adjustments to the legal framework governing electronic invoicing.
The amendment proposal submitted in late January
In a statement to Tunis Numérique, Maher Kettari, Chairman of the Finance Committee in Parliament, confirmed that the proposal to amend the electronic invoicing law was officially submitted to the parliamentary registry on Monday, 26 January 2026.
The MP noted that he is among the lawmakers who signed the legislative initiative.
Call for swift action to avoid legal and regulatory challenges
Stressing the urgency of the matter, Maher Kettari called for the proposal to be swiftly referred to the relevant committees, warning of potential legal and regulatory complications.
“The matter is urgent and requires accelerated consideration to remedy the situation, so that many companies and several sectors do not find themselves facing legal and regulatory difficulties,” he said.
A controversial law since its entry into force
It is worth noting that the electronic invoicing law has sparked widespread controversy since its entry into force, particularly among small and medium-sized enterprises, which have raised concerns over technical and operational constraints.
In this context, the Ministry of Finance announced, in a statement issued on Tuesday, 13 January, that Article 53 of Law No. 17 of 2025 relating to the 2026 Finance Law would be applied with flexibility. This article provides for the mandatory adoption of electronic invoicing for covered transactions starting from 1 January 2026.
Temporary flexibility to avoid economic disruption
The Ministry of Finance explained that this approach aims to prevent difficulties faced by many businesses—especially SMEs—in accessing electronic platforms, as well as challenges affecting certain sectors of activity, in order to avoid disruption and disorganization that could negatively impact the overall economic situation.
Expansion of electronic invoicing reignites debate
However, the debate resurfaced following the issuance, on Friday 23 January 2026, of a new general circular by the Ministry of Finance expanding the scope of electronic invoicing.
Under the provisions of Article 53 of Law No. 17 of 2025 relating to the 2026 Finance Law, the scope of electronic invoicing has been extended to also cover service provision transactions. This move has renewed questions about the readiness of the system and the ability of various sectors to adapt to this expanded application.
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