Tunisia 3% e-services tax on foreign providers

Tunisia has proposed a 3% levy on non-resident providers of electronic services to consumers.

The current Tunisia VAT rate is 19%. However, due to currency controls, it is not possible to impose Value Added Tax on non-resident providers. This new 3% levy is an alternative. Providers subject to the levy will have to report income and taxes due on a quarterly basis. 

Many countries globally have imposed VAT collection responsibilities on foreign electronic or digital service companies or marketplaces acting as intermediaries. Check Avalara's global VAT on e-services guide.