Tunisia MF number guide
Matricule Fiscal – MF
The Matricule Fiscal (MF) is a tax identification number issued to entities (including companies, partnerships and subsidiaries) of relevance and to individuals for tax administration. An organisation or an individual can apply for MF number online by accessing the website of Tunisia Ministry of Finance.
Format of the MF number
The general format of the MF number is Tax ID Number/VAT Code A, B, P, D or N/number of establishments. Because of its variable nature it can range from 7-20 digits.
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Frequently Asked Questions
What does the letter after the 7-digit number in a Matricule Fiscal actually mean, and why does my accounting software reject it?
The MF contains four segments separated by slashes: a 7-digit identifier with a control letter (e.g., 1234567A), a TVA code (A = standard regime, P = partial, B = specific, D = custom, N = non-VAT), a category code (M = legal entity, P = physical person, N = non-resident), and a 3-digit establishment number (000 for the main seat, 001–999 for branches). The control letter is algorithmically derived and excludes I, O, and U. Software rejections most commonly occur when the full string is entered without the slashes, when the establishment suffix is omitted, or when an N-coded (non-VAT) supplier is mistakenly expected to carry a TVA segment. The complete format must appear on every tax invoice. [1] [2]
My Tunisian client says they must withhold tax from my invoice — is this correct and how do I recover it?
Yes. Tunisian law requires resident payers to withhold tax at source on payments to non-resident service providers. The standard rate is 15% of the gross payment; if your company is resident in a jurisdiction whose corporate tax rate is less than 50% of Tunisia's rate (defined as a "privileged tax regime"), the rate rises to 25%. You can avoid this entirely by registering for TVA in Tunisia before issuing the invoice — no fiscal representative is required for this registration. Once registered, you self-account for the 19% TVA and receive it in cash from your client, bypassing withholding. An applicable double-taxation treaty can also reduce or eliminate the withholding rate, provided you supply a current tax-residency certificate to your client before payment. [3] [4]
Does a foreign SaaS or digital-services company with no Tunisian office need to register for TVA?
Yes, since the 2018 Finance Law Tunisia taxes B2C digital services supplied by non-resident providers. There is no registration threshold — the obligation applies from the first taxable sale. Non-resident providers can register directly as a foreign taxpayer without needing a local fiscal representative, and they must file monthly TVA returns by the 20th of the following month. The alternative is to let Tunisian business clients apply reverse-charge TVA withholding (they pay the TVA directly to the tax authority), but this only works for B2B sales; for B2C sales to Tunisian consumers the foreign provider bears the registration obligation. Failure to register before the first sale is the most common compliance gap for digital exporters entering the Tunisian market. [5] [6]
Our B2B partner's MF shows "N" as the TVA code — can they legally issue us an invoice and will it be deductible?
An N-coded MF means the supplier operates outside the TVA regime (either exempt or below the registration threshold). They can legally issue invoices and those invoices must still display their full MF number, but the invoice carries no TVA — no 19% is charged and no input-TVA deduction is available to you as the buyer. If you are a fully-taxable business, this gap reduces your recoverable TVA on that purchase. Common problems arise when buyers assume an N-coded supplier is VAT-registered and submit a deduction claim that is subsequently disallowed during audit. Always check the TVA code segment of your supplier's MF before posting invoices to your VAT accounts. [1] [2]
Which companies must use the El Fatoora e-invoicing platform now, and what are the penalties for still issuing paper invoices?
E-invoicing via the El Fatoora platform (operated by Tunisie TradeNet, TTN) became mandatory from 1 July 2025 for large enterprises, government suppliers, and companies in the pharmaceutical and hydrocarbons sectors. From 1 January 2026 the obligation expands to all service-sector providers under the 2026 Finance Law, covering an estimated 380,000 businesses. Electronic invoices must follow the TEIF XML format, carry the supplier's full MF and commercial register number, bear a qualified digital signature, and be routed exclusively through TTN before delivery to the buyer. Issuing a paper invoice where an electronic one is required triggers a fine of 100–500 Tunisian dinars per invoice, capped at 50,000 dinars per year; a non-compliant electronic invoice carries penalties of 250–10,000 dinars. [7] [8]
