تورس : بطريقة مبسطة وعمليّة :... مراحل استخراج الفاتورة الالكترونية

ولاية تونس: حوالي 118 نشاطا ثقافيا في 19 فضاء خلال رمضان 2026 قبلي: جمعية شموع تواصل تنظيم سلسلة من السهرات الرمضانية عن بعد بمشاركة شعراء من داخل تونس وخارجها بمناسبة شهر رمضان المعظم قنصلية الجمهورية التونسية بمونتريال تنظم مأدبة افطار لفائدة افراد الجالية التونسية بكندا عاجل/ جنوح قطار واضطراب جزئي في حركة هذه القطارات.. عاجل/ البريد التونسي يحذر من عمليات تحيل ويوجه هذا النداء للمواطنين.. الاتحاد الأوروبي يهدد بتعليق الاتفاق التجاري مع واشنطن هذه السنة: المسلمين والمسيحيين صايمين مع بعضهم كيفاش يصوموا المسيحيين وعلاش؟ الإفراج عن أحمد صواب باجة: ارتفاع عدد المنتفعين بالمساعدات الاجتماعية الصّيدلية المركزية تدعو حرفاءها إلى تقديم طلبات التزود قبل 48 ساعة من توقف نشاط فروعها الفاو/تونس: تعزيز النظام الوطني للإنذار المبكر عن الأمراض الحيوانية في هذا السوق ''حارة العظم''ب1150م تسعير الخبز ب250 مليم..وهذه التفاصيل..#خبر_عاجل بسبب ضعف الانتاج الوطني: تونس تخسر معارك «التبادل الحرّ» رمضانيات بيت الشّعر في 10 ولايات انطلاقا من 25 فيفري عاجل : نحو إلغاء الفوترة الالكترونية ...تفاصيل جديدة التنس: التونسي معز الشرقي يودّع بطولة دبي من الدور الأول النوم برشا في رمضان ينجم يفطر ؟...هذا شنوا تقول دارء الافتاء المصرية ألكاراز يعزّز صدارته لتصنيف المحترفين ويوسّع الفارق عن سينر هدده بنشر صور خاصة لزوجته وطلب فدية..السجن لعامل من أجل الابتزاز.. التحالف التونسي ضد التدخين: الامتناع اليومي عن التدخين خلال الصيام يهيئ الأرضية للإقلاع النهائي بريك دنوني في الدار... طريقة سهلة ومضمونة 100٪ 8 سنوات سجناً لفتاة متورّطة في شبكة تنشط بين تونس وتركيا عاجل/ أحكام سجنية وخطايا مالية ضد عصابة نسائية من أجل هذه التهمة.. عاجل : الهند تطلب من رعاياها مغادرة إيران تأخير محاكمة رجل الأعمال ماهر شعبان بداية عهد "بوميل": الترجي الرياضي يكشف عن ملامح الإطار الفني الجديد رمضان 2026: أكثر من 2000 مخالفة اقتصادية في 3 أيام! رمضان 2026 : هذا كيفاش تشرب الماء بين الفطور والسحور أزمة عنوان ''خطّيفة''... الكاتب يخرج عن صمته ويكشف التفاصيل الفرق بين الخميرة الفورية والخميرة الكيميائية في الطبخ شوف قداش يوصل ''سوم كيلو البرشني'' في احدى المغازات الكبيرة بُشرى للتوانسة: الطقس ربيعي كامل هذا الأسبوع ناوي تعرس ؟ لازمك تعرف الخطة اللى باش تحضرك للحياة الزوجية وتسهّل عليك البداية قاض: رئيس الجمهورية يؤكد على تنفيذ عقوبة الإعدام في هذه الجرائم ثورة تنظيمية في القارة السمراء.. "الفار" حاضر في ربع نهائي دوري الأبطال والكونفدرالية تنظيم صالون تقنيات الري والمعدات الفلاحية بجندوبة من 15 الى 18 أفريل 2026 هند صبري تكشف أسرار''مناعة''... ماذا قالت عن الشخصية؟ اليوم..انطلاق الاختبارات الكتابية للثلاثي الثاني لكافة التلاميذ..وهذه تفاصيل الرزنامة.. الرابطة الأولى: البرنامج الكامل لمنافسات الجولة السابعة إيابا هام: مياه مقصوصة اليوم في 3 ولايات... شنوّة صاير؟ عاجل: الملعب التونسي يطالب بتسجيلات الفار في مباراته أمام الترجي وفاة لاعب مصري تصدم الكل: حادث وهو يوزع وجبات الإفطار صُنع في شهر وب9 حرفيين... سرّ ''البشت'' الذي ارتداه رونالدو..قداش سومو؟ صدمة في ''عرس الجن'': قصة حقيقية تتحول لرعب رمضان 2026 كيفاش تحمي معدتك في رمضان؟ أطعمة تقلل الحموضة أجواء ربيعية وحرارة تصل إلى 23 درجة... التفاصيل كاملة اضطرابات واسعة النطاق تعصف بالمدن السياحية المكسيكية منوبة: الإطاحة بعصابة مختصة في سلب الطلبة وحجز 20 هاتفًا جوالًا تتويج الفائزين في ختام مسابقة افلام للتوعية بمخاطر الادوية المغشوشة سواحل ليبيا: انتشال جثث 7 مهاجرين بينهم أطفال طهران: الخميس سنحسم مصير الجنود الأمريكيين في المنطقة.. إلى ديارهم أم إلى الجحيم! بغداد: الكويت أودعت خرائطها دون تشاور مع العراق وندعو لحل الخلاف الحدودي عبر الحوار من شمائل الرسول صلى الله عليه وسلم : كان على خلق عظيم الطبيعة في القرآن : البديع المصوّر سخّر الكون للإنسان (مع الباحث سامي النّيفر) هيئة جديدة لأتحاد الفنانين التشكيليين طقس الأحد.. سحب عابرة وارتفاع طفيف في درجات الحرارة

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بطريقة مبسطة وعمليّة :... مراحل استخراج الفاتورة الالكترونية

باب نات نشر في باب نات يوم 09 - 02 - 2026

في إطار مواكبة المستجدّات التشريعية والجبائية، خصّص برنامج Midi Express، من تقديم مريم بلقاضي، حيّزًا هامًا للحديث عن قانون الفوترة الإلكترونية، الذي دخل حيّز التطبيق الإلزامي في تونس استنادًا إلى قوانين المالية لسنة 2026.
وجاء هذا الحوار مع رضا بوزقندة، المكوّن في مجال التصرّف في المؤسسات، لتوضيح الإطار القانوني والتنظيمي للفاتورة الإلكترونية، وشرح الالتزامات الجديدة المحمولة على عاتق المؤسسات ومسدي الخدمات، في ظل اعتماد منظومة رقمية موحّدة تمرّ عبر شبكة تونس للتجارة (TTN)، وتهدف إلى تحديث الإدارة، تعزيز الشفافية، والحدّ من التهرّب الجبائي.
كما تطرّق الحوار إلى الفئات المعنيّة بالإلزام، وشروط سلامة الفاتورة الإلكترونية، إضافة إلى العقوبات المالية التي ستُطبّق على المخالفين، في سياق انتقال تدريجي نحو رقمنة المعاملات الاقتصادية.
مراحل استخراج فاتورة إلكترونية: شرح تفصيلي ومبسّط
أولًا: تحديد طبيعة النشاط (أساسي أو ثانوي)
من الضروري قبل كلّ شيء تحديد طبيعة نشاط المؤسسة:
* إذا كان النشاط الأساسي تجارة، وتمّ تقديم خدمة نقل مرتبطة مباشرة بالنشاط التجاري، فإنّ هذه الخدمة تُعتبر جزءًا من النشاط الرئيسي، وبالتالي لا يخضع صاحبها للفوترة الإلكترونية في هذه الحالة.
* أمّا إذا كان النشاط متعدّدًا (نشاط رئيسي تجاري + نشاط ثانوي خدماتي كالصيانة أو الإصلاح)، فإنّ المؤسسة تصبح خاضعة للفوترة الإلكترونية، وتشمل الفواتير:
* فواتير البيع
* فواتير الخدمات
الخلاصة: تحديد النشاط (رئيسي / ثانوي) مسألة جوهرية قبل الانطلاق في أي إجراء.
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ثانيًا: الخوف من العقوبات والفواتير الورقية
* صدرت مذكرة رسمية (Note Commune عدد 2) تنصّ على:
* عدم تسليط العقوبات المالية مباشرة عند أول إيداع بالمنظومة.
* العقوبات (من 100 إلى 500 دينار) تُطبّق فقط على الفواتير التي تفوق سقف 50 مليون.
* الفواتير الورقية:
* ما تزال مقبولة مؤقتًا.
* لا تُحتسب في الخصم الجبائي (TVA، amortissement...).
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ثالثًا: القطاعات المعنيّة بالفوترة الإلكترونية
* المطاعم والمقاهي خاضعة للفوترة الإلكترونية.
* سيتمّ لاحقًا اعتماد:
* منصّة خاصة
* الصندوق الإلكتروني (Caisse enregistreuse)
وهي منظومة جديدة سيتمّ شرحها لاحقًا.
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رابعًا: المرحلة الأولى – الحصول على التوقيع الإلكتروني
يتمّ ذلك عبر الوكالة التونسية للمصادقة الإلكترونية (TunTrust)، وهناك 3 اختيارات:
1. المفتاح الإلكتروني (Clé USB)
* السعر: حوالي 425 دينار (TTC)
* الصلوحية: سنتان
* الاستعمال: على حاسوب واحد فقط
2. DigiGo
* يُستعمل عبر الهاتف
* الكلفة:
* 200 توقيع = 50 دينار (6 أشهر)
* 300 توقيع = 75 دينار
* 400 توقيع = 100 دينار (سنة)
* مناسب لمن:
* يصدر أقل من 60–65 فاتورة شهريًا
* يتحرّك كثيرًا خارج المكتب
3. Enterprise ID
* مخصّص للشركات الكبرى
* الكلفة مرتفعة
* يُنصح به فقط للمؤسسات التي تُصدر آلاف الفواتير شهريًا
قاعدة عامة:
* أقل من 65 فاتورة شهريًا → DigiGo
* أكثر من 65 فاتورة شهريًا → Clé USB
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خامسًا: دور المحاسب والمستشار الجبائي
* يُنصح بشدّة استشارة محاسب أو مستشار جبائي قبل الاختيار.
* المختصّ هو الجهة الوحيدة القادرة على:
* تقييم طبيعة النشاط
* تحديد الحلّ الأنسب
* تجنّب الأخطاء القانونية
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سادسًا: المرحلة الثانية – إيداع الملف لدى TTN
الوثائق المطلوبة:
* 3 عقود (ضروري)
* بطاقة تعريف
* باتيندا
* تصريح الانخراط (يُحمّل من الموقع)
* ملف كامل يُودَع:
* يدويًا
* أو عبر البريد المضمون
ملاحظة: يمكن إيداع الملف حتى دون اقتناء التوقيع الإلكتروني في هذه المرحلة.
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سابعًا: المرحلة الثالثة – اختيار البرمجية (Logiciel)
* يجب اختيار برنامج مُعتمد (Homologué).
* توجد شركات عديدة معتمدة:
* برامج محلية
* برامج Cloud
* يُمنع استعمال أي برنامج غير مُعتمد.
الفواتير مسؤولية قانونية مباشرة على صاحب المؤسسة.
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ثامنًا: المرحلة الرابعة – مرحلة الاختبار (Phase de Test)
* بعد قبول الملف:
* يتمّ إرسال معرّفات الدخول
* تجربة إصدار فواتير تجريبية
* عند النجاح:
* الانتقال إلى مرحلة الإنتاج (Phase de Production)
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تاسعًا: مرحلة الإنتاج (Phase de Production)
* بداية إصدار الفواتير الإلكترونية رسميًا.
* كل فاتورة:
* تُوقّع إلكترونيًا
* تُرسل مباشرة للمنصة
* تخضع لمراقبة آلية
* في حال وجود خطأ:
* يتمّ رفض الفاتورة
* تصحيحها وإعادة إرسالها
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عاشرًا: المرحلة الأخيرة – شهادة الانخراط
* يتمّ استخراج:
* شهادة الانخراط في منظومة الفوترة الإلكترونية
* تُقدَّم هذه الشهادة:
* للقباضة
* وتُدرج بالملف الجبائي
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ملاحظات مالية مهمّة
* كل فاتورة تمرّ عبر المنظومة تخضع إلى:
* معلوم مرور (حوالي 190 مليم)
* اشتراك سنوي تقريبي:
* 120 دينار
* هناك كلفة إضافية:
* للتوقيع
* للبرمجيات
* للخدمات التقنية
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خلاصة عامة
* المنظومة رقمية بالكامل وتهدف إلى:
* الحدّ من التهرّب الجبائي
* تنظيم المعاملات
* تسهيل الإجراءات على المدى المتوسط
* الانطلاق صعب نسبيًا، لكن:
* الاستعمال اليومي يصبح أسهل
* ويوفّر وقتًا وجهدًا كبيرين
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لأي استفسار:
* الاتصال بالرقم 81 400 400
* أو التوجّه إلى مختصّين (محاسبين / مستشارين جبائيين)
بهذا تكون خريطة طريق الفوترة الإلكترونية واضحة بكل مراحلها، من الفكرة إلى التطبيق الفعلي.
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