Looking to hire in Tunisia

Tunisia sets clear cutoffs for expense submissions. Current-year expenses must be submitted within the stated 60- or 30-day windows, and any expenses from the prior year must be submitted by February 1 of the following year to be reimbursable.

Employees must complete a Travel Order Form to claim any business travel expenses. Travel-related expenses are not taxable when supported by the travel order plus invoices and receipts for costs incurred within two weeks of returning from the trip. Some documentation may need to show the employer’s information, and bank statements or transaction listings are not accepted as valid proof.

Business-related phone, internet, and coworking costs can be reimbursed tax-free when properly documented. A tax invoice or receipt is required, and it must show the date, amount, the service provider or merchant, and what was purchased; for some items, the employee’s name and, when incurred in Tunisia, the employer’s name and address must also appear.

Software, devices, office equipment and supplies, and postal charges are reimbursable on a non-taxable basis when supported by a tax invoice or receipt. These documents must show the date, amount, the merchant or service provider, and a clear description of the purchase; in some cases they must also include the employee’s name or the employer’s name and address when incurred in Tunisia.

A wide range of travel costs, including insurance, visas, accommodation, transport, parking, fuel, and mileage, can be reimbursed as non-taxable when backed by appropriate documentation. Typically a tax invoice or receipt is required, sometimes supplemented by tickets or booking confirmations, and it must show the date, amount, provider, and description of the service; some items also require the employee’s name.

Everyday meals, client or partner meals, and certain grocery costs can be reimbursed without tax when they are business-related and properly documented. A tax invoice or receipt must show the date, amount, and merchant; for groceries above 70 dinar per day, the description of the purchase or service is also required.

Training, courses, books, and promotional items or events are reimbursable on a non-taxable basis when supported by a tax invoice or receipt that clearly shows the date, amount and currency, provider, description, and the employee’s name. Gifts for employees or clients are treated differently: they are reclassified as allowances and become taxable.

In Tunisia, employers may provide per diems for employees who need an overnight stay on business trips. Per diems cover meals, accommodation, and incidental business expenses, are submitted as expenses in addition to other reimbursable costs, and should be supported by a travel itinerary, mileage records, tickets or receipts, and a description of the business purpose including travel dates and destination.