Tunisia MOF Issues Note Clarifying VAT on International Trade, Export Services Under 2022 Finance Law

The Tunisian Ministry of Finance May 16 posted Common Note No. 16/2022, clarifying the VAT treatment on international trade and export service companies under the 2022 Finance Law. The clarification includes: 1) the abolition of the suspensive VAT regime for acquisitions of international trade companies and exporting service companies; 2) cases excluded from the measure; 3) chargeable events for VAT on acquisitions of international trade companies and service companies based on the rates in force from Jan. 1; 4) VAT deductions; and 5) the application, procedure, and deadline for VAT refunds. [Tunisia, Ministry of Finance, 05/16/22]

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