Selling Online Legally in Tunisia: Auto-Entrepreneur, Sole Trader or Company, Which Status in 2026?

To sell online legally in Tunisia, you need to declare your commercial activity. For a small seller, the auto-entrepreneur status is the simplest route: online registration, a ceiling of 75,000 DT in annual turnover, and a single contribution of 100 or 200 DT a year. Your store must then comply with Law 2000-83 on electronic commerce.

In short: there are three possible statuses. Auto-entrepreneur covers most sellers who are starting out (under 75,000 DT a year, online formalities, card issued in 15 days). A sole trader registered on the RNE fits once you pass that ceiling. A company (SUARL, SARL) makes sense when you hire, raise money or want to separate your personal assets. Whatever the status, your store must show your identity, prices, delivery costs and return conditions, and honour a 10-working-day right of withdrawal. A bill on selling through social networks is under discussion but has not been adopted as of September 2026.

This article summarizes the public texts in force in September 2026. It does not replace advice from an accountant or tax adviser, especially if your situation goes beyond the simple case (partners, imports, regulated activity).

Is it legal to sell on Instagram or Facebook without a status?

Posting products on an Instagram or Facebook page requires no permit. Selling regularly, however, is a commercial activity, and a commercial activity has to be declared. Most Tunisian online sellers are not “outside the law by choice”: they started by testing an idea, and the paperwork never caught up.

The scale is large. A Ministry of Commerce study, cited in June 2026 during the review of the e-commerce bill, estimated in 2023 that 35% of e-commerce transactions escaped official channels, and up to 60% in textiles and clothing. The same study found that 80% of e-commerce payments were made on delivery, in cash, and so outside the banking system.

Staying without a status has a cost, even if nobody knocks on your door:

• You cannot invoice. An invoice is required as soon as you sell to a business, and it is often what unlocks larger orders.
• You cap your tools. Online payment gateways and business accounts with delivery companies generally ask for a tax ID or an official registration.
• You are exposed at the first dispute. An unhappy customer, a lost parcel, a disagreement with a supplier: without a legal existence, you have no framework to defend yourself.
• The rules are tightening. Parliament is reviewing a text aimed squarely at selling through social networks (see below).

The good news is that getting in order has never been simpler for a small seller.

Which statuses can you use to sell online in Tunisia?

Criterion	No status	Auto-entrepreneur	Sole trader (RNE)	Company (SUARL, SARL)
Turnover ceiling	No framework	75,000 DT a year	None (flat-rate regime under 100,000 DT, under conditions)	None
Tax	Nothing declared	Single contribution of 100 or 200 DT a year	Flat-rate or real regime depending on the case	Corporate tax
Formalities	None	Online, card in 15 days	RNE + tax office	Articles of association, RNE, capital, usually an accountant
Can invoice	No	Yes	Yes	Yes
Bookkeeping	None	Simplified	Simplified or full	Full, mandatory
Liability	Personal, no framework	Personal	Personal	Limited to contributions
Suited to	Testing an idea for a few weeks	Starting out and selling up to ~6,000 DT a month	Established seller above the ceiling	Team, partners, investors

For most sellers reading this, the answer is in the second column.

The auto-entrepreneur status in detail

The regime was created by Decree-Law 2020-33 of 10 June 2020 and adjusted by the 2025 Finance Law (Article 67). It is for individuals working in industry, agriculture, commerce, services or crafts. Selling products online falls under commerce.

The conditions:

• annual turnover that does not exceed 75,000 DT (about 6,250 DT a month);
• the activity is carried out as an individual, not through a company;
• some activities are excluded, including non-commercial professions and activities that need a specific authorization. If you sell regulated products (medicines, supplements, processed food), check this first.

What it costs:

• a single annual contribution of 200 DT if you work in a municipal zone, 100 DT elsewhere (Article 7 of the decree-law). It replaces income tax and VAT;
• nothing during the first period: the contribution is not due between registration and the end of the quarter in which 12 months expire. During that time, the National Employment Fund covers your social contributions;
• after that, social contributions under the self-employed scheme (or the craftsmen’s scheme), with a health card renewed every quarter.

One point of caution: in June 2026, a ministerial statement reported by the press mentioned a contribution of 0.5% of turnover. That rate does not appear in the texts we reviewed. Check the amount shown on the platform when you register.

Where and how long: registration happens on the national platform autoentrepreneur.tn, open since November 2024. In June 2026, the Ministry of Employment announced more than 10,000 registrations and a 15-day processing time. It also plans to extend the regime gradually to freelancers working through digital platforms.

The calculation that matters for an online seller: because the ceiling is based on turnover, not profit, every dinar you collect counts. A seller doing 5,000 DT of sales a month uses 60,000 DT of the ceiling in a year. That is one reason to prefer fixed-cost tools: a commission of a few percent on every sale does not lower your ceiling, but it eats into a margin that the regime does not let you grow indefinitely. To work out your numbers, see our guide to calculating your margin and selling price.

What if you go over 75,000 DT a year?

You leave the auto-entrepreneur regime. Two options:

1. Sole trader registered on the RNE. The National Business Register replaced the old trade register. You get an identifier and a tax ID, and you fall under either the flat-rate regime (reserved, under conditions, for sole businesses whose turnover stays below 100,000 DT) or the real regime, with VAT and full bookkeeping. Flat-rate rates and conditions have been revised by several recent finance laws: have an accountant confirm your case.
2. Company (a SUARL if you are alone, a SARL with partners). More formalities and mandatory bookkeeping, but liability limited to your contributions, a stronger image with suppliers, and the ability to bring in partners.

The right time to prepare that move is not the month you pass 75,000 DT, but the month your sales regularly cross 5,000 DT.

Why your delivery company withholds 3% of your cash

Many sellers discover their tax position on their first carrier statement. Since 1 January 2025 (2025 Finance Law, Law No. 2024-48 of 9 December 2024, explained by general note No. 6 of 2025), delivery companies and La Poste withhold at source part of the cash they collect on behalf of sellers.

Your situation	Withholding on cash collected
No tax ID given to the carrier	3%, whatever the amount
Tax ID given	Reduced rates (1.5%, 1% or 0.5% depending on the case), above 1,000 TND

Three things to remember:

• It is an advance on tax, not an extra tax. A registered seller deducts it from the tax they owe; an unregistered seller loses it.
• The carrier declares these withholdings (on the TAAJ platform, in real time since January 2026): your collections are known to the tax administration, with or without a status.
• Giving a tax ID lowers the withholding straight away. It is the most concrete reason to take the auto-entrepreneur status or register on the RNE.

Delivery fees, payout delays and refused parcels are covered in our cash-on-delivery guide.

What Law 2000-83 requires your store to display

Your status settles your tax situation. Law 2000-83 of 9 August 2000 on electronic exchanges and commerce settles what your store must say and do for the customer. It applies whatever your status.

Obligation	Article	How to comply in practice
Inform before the order: seller’s identity, address and phone, product characteristics, price, delivery costs, payment and delivery terms, warranty, after-sales service, right of withdrawal	Art. 25	A complete contact page, detailed product pages, delivery costs visible before checkout, a terms-of-sale page
Let the customer review and change the order before confirming	Art. 27	A cart and order summary before final confirmation
Provide, on request, a written or electronic record of the transaction within 10 days	Art. 29	A confirmation email or message, and an accessible order history
Accept withdrawal for 10 working days after receipt of the product	Art. 30	A written, visible return policy
Refund within 10 working days of the return; return costs paid by the customer	Art. 30	A refund process decided in advance, even a simple one
Exceptions to withdrawal: personalized, perishable products, unsealed software or audio and video media, newspapers	Art. 32	State them clearly in your terms
Tell the customer within 24 hours if an ordered product is no longer available, and refund in full	Art. 35	Up-to-date stock, and an immediate contact reflex

Two rows cause the most trouble for sellers coming from social media:

• The displayed price. “Price by message” is not compatible with Article 25, which requires the customer to know the price before ordering. It is also poor commercial practice, as we explain in our guide to selling on Instagram and Facebook.
• Return conditions. Many sellers have none, afraid of encouraging returns. The opposite is true: a written policy, even a strict one, reassures the customer at the moment of paying on delivery and reduces disputes. Our analysis of how Tunisians buy online shows how much trust weighs on the share of parcels that get accepted.

Where does the bill on social-media selling stand?

Bill 42/2024, filed in May 2024 by 88 members of parliament, has 49 articles. It aims to regulate marketing and promotion on websites and social networks, a sector of more than 1,250 e-commerce sites and pages according to the figures cited during the debates.

As of September 2026:

• the text was still in committee at the Assembly (ARP) in June 2026, with no decision on sending it to a plenary vote;
• several participants, including the Financial and Banking Council, criticized the weight of the control and sanctions section and asked for more incentive measures;
• the Ministry of Commerce considers that existing legislation already contains the necessary provisions, and is preparing a strategy for developing and regulating e-commerce by 2030.

What it changes for you today: nothing mandatory, since the text has not been adopted. But the direction is clear: the state wants online selling inside the formal economy. Sellers who get in order now, while the auto-entrepreneur regime is simple and cheap, will have nothing to change the day the framework tightens.

How to get in order in 6 steps

1. Estimate your annual turnover (30 minutes). Add up your sales for the last three months and multiply by four. Under 75,000 DT, aim for the auto-entrepreneur status. Above it, book a meeting with an accountant.
2. Check that your activity is eligible (15 minutes). Regulated products, direct imports or activities that need authorization all require a check first.
3. Register on autoentrepreneur.tn (1 hour, then 15 days of processing). Have your ID card and business address ready. The contribution is not due during the first period.
4. Bring your store in line with Law 2000-83 (2 to 3 hours). A complete contact page, visible prices and delivery costs, terms of sale, and a return policy with the 10-working-day window. If you are starting from scratch, our complete guide to e-commerce in Tunisia covers the setup.
5. Keep a record of every sale (ongoing). Orders, amounts, dates, delivery status. That is what lets you track your ceiling, answer Article 29, and prepare the move to the next status.
6. Check your ceiling every quarter (10 minutes). Once your sales regularly pass 5,000 DT a month, start preparing the next step.

The most expensive mistakes

• Waiting to be “big enough” before declaring. The auto-entrepreneur regime is designed for small volumes. It is most advantageous at the start.
• Confusing profit with turnover. The 75,000 DT ceiling applies to sales collected, including delivery fees and the cost of goods.
• Tracking sales in your messages. Without a history, you cannot know where you stand against the ceiling or find an order in a dispute.
• Copying the terms of a foreign website. A 14-day withdrawal period or a reference to European law has no place on a Tunisian store. The legal period here is 10 working days.
• Relying on a single press article for tax figures. Amounts vary from one source to another. The official text and the registration platform are what count.

What Yalla Souk handles, and what stays with you

A platform does not register you on the RNE or file your return. But half of the compliance work happens on the store itself, and that is where the tool matters.

Obligation	What Yalla Souk provides
Seller identity and contact details (Art. 25)	Built-in contact and “about” pages
Price and delivery costs before the order (Art. 25)	A price on every product page, delivery costs calculated before checkout
Terms of sale and returns (Art. 25, 30, 32)	Terms and privacy pages, custom pages for your return policy
Order review before confirmation (Art. 27)	Cart and summary before confirmation
Record of the transaction (Art. 29)	Full order history, order tracking for the customer
Tracking the 75,000 DT ceiling	Sales statistics in the dashboard

The store is free forever: you pay per order received (0.300 TND or less, down to 0.090 TND with volume), with no commission on your sales and 200 free orders when you sign up. Each credit purchase comes with a downloadable invoice, a predictable cost that fits easily into auto-entrepreneur bookkeeping. To compare that figure with the alternatives, see the real cost of an online store and the limits of Shopify and WooCommerce in Tunisia.

Sources

• Law 2000-83 of 9 August 2000 on electronic exchanges and commerce (CMF, French)
• Decree-Law 2020-33 of 10 June 2020 on the auto-entrepreneur regime (Ministry of Employment, French)
• 2025 Finance Law, Article 67: supporting auto-entrepreneurs into the formal sector (Jurisite Tunisie, French)
• Auto-entrepreneur in Tunisia: tax and social regime (WMC, November 2024, French)
• Auto-entrepreneur: more than 10,000 registrations, regime soon extended to freelancers (Business News, June 2026, French)
• Social-media e-commerce: the ARP continues reviewing the bill (La Presse, June 2026, French)
• Online selling: where the new law stands (WMC, June 2026, French)
• Online sales: measures against tax fraud (Managers, March 2025, in French)
• Withholding on online sales and TAAJ declarations (La Presse via AllAfrica, March 2026, in French)