The Official Journal of the Tunisian Republic No. 49, dated May 29, 2020, published the decrees of the Ministry of Finance from May 22, 2020. These decrees reduced the previous threshold of 500,000 TND to a new limit of 100,000 TND in annual gross revenue. Consequently, any tunisian or offshore entity (individual or legal person) with annual revenue exceeding 100,000 TND must :

• submit their tax declarations electronically via remote means, using either the electronic payment key provided by Tuntrust or the new DIGIGO system (available in Tunis and issued by the national agency for electronic certification).
• file declarations, lists, and reports containing information required by the tunisian tax administration or tax recovery services using magnetic media or other reliable electronic means specified by the law (primarily employer declarations and the annual tax summary).

These procedures apply to tax declarations submitted from July 1, 2020 onward.