Tunisia MOF Issues Note Clarifying VAT Exemption on Electronic Payments

The Tunisian Ministry of Finance May 17 published Common Note No. 14/2022, clarifying the VAT exemption on commissions relating to electronic payments under the 2022 Finance Law. The clarification includes: 1) a VAT exemption on electronic payment transactions via terminals, the Internet, and the mobile telephone; 2) that the VAT exemption doesn’t cover commissions relating to cash withdrawal transactions; 3) a list of transactions eligible for VAT exemption; and 4) a list of transactions subject to the 19 percent VAT. The measures apply from Jan. 1. [Tunisia, Ministry of Finance, 05/17/22]

Reference:
View Common Note No. 14/2022. View Index ...