Tunisia MOF Issues Note Explaining VAT Treatment of Retail Sales of Alcoholic Beverages, Wines, Beers

The Tunisian Ministry of Finance March 24 posted General Note No. 10/2022, explaining the VAT treatment of retail sales of alcoholic beverages, wines, and beers under the 2022 Finance Law. The explanation includes: 1) the imposition of VAT on alcoholic beverage retailers, irrespective of their annual income; 2) an expansion of the scope of the VAT, and limitations on tax exemptions; and 3) the requirement to file inventory reports and statements by March 31 to claim tax benefits. The measures apply from Jan. 1. [Tunisia, Ministry of Finance, 03/24/22]

Reference:
View Index. View General Note No. 10/2022.