The matricule fiscal is the number that identifies your company with the Tunisian tax administration. Without it, you can't issue a compliant invoice, file a return or complete registration. It's assigned at creation, but many founders don't really know where it comes from, how to read it, or what obligations it triggers.
This guide explains what the matricule fiscal is, how your company gets it, how to read the tax identification card, and what to do next.
In short
- The matricule fiscal is assigned following the declaration of existence, which every company must file before starting its activity (article 56 of the Personal and Corporate Income Tax Code).
- It appears on the tax identification card, which must be displayed at the place of business and returned if the activity stops.
- It's made up of the number, a check letter, a VAT code, a category code and the establishment number (000 for the head office).
- Since 2026, when a company is created online, the tax ID is sent automatically to the National Business Register.
What is the matricule fiscal?
It's your company's unique identifier with the tax administration. It appears on the tax identification card issued by the tax services, and you'll find it everywhere: invoices, returns, contracts, dealings with the bank, the CNSS or your clients.
For a company, it's assigned once and for all. If you open a secondary establishment, the same matricule is kept and only the establishment number changes.
How your company gets it: the declaration of existence
Under article 56 of the Personal and Corporate Income Tax Code (Code de l'IRPP et de l'IS), any legal entity subject to corporate income tax must, before starting its activity, file a declaration of existence with the competent tax office, using a template set by the tax administration.
Since the 2005 Finance Law (article 65), filing this declaration leads to the issue of a tax identification card. This is set out in the Ministry of Finance's common note no. 35 of 2005.
In practice, when creating a SARL or a SUARL:
- The declaration of existence is part of the incorporation file. The form is available on the APII website.
- The tax services issue the tax identification card with the matricule.
- The company is then registered with the RNE, along with the beneficial owner declaration.
With the RNE's online platform, mandatory since July 2026, the declaration of existence can be made remotely and the tax ID is sent automatically to the register, according to the RNE's director general quoted by Tunisie Numérique. See our article on RNE online registration.
How to read your tax identification card
The card has several fields. Here's what they mean:
| Field on the card | What it shows |
|---|---|
| Matricule fiscal | The company's number followed by a check letter |
| VAT code | The company's VAT status (for example "P" for partially liable) |
| Category code | The type of taxpayer |
| Secondary establishment no. | "000" for the head office; another number for each secondary establishment |
| Company name and address | The declared name and registered office |
| Main activity and start date | The declared activity and the date from which it's carried out |
The VAT code matters most day to day: it tells you whether your invoices must include VAT. If your situation changes, for example if you opt into VAT, the card must be updated.
The obligations attached to the card
Common note no. 35 of 2005 restates two obligations from articles 65 and 66 of the 2005 Finance Law:
- display the card at the place where the activity is carried out;
- return it to the tax administration if the business is sold or the activity stops.
The back of the card also restates the main obligations: companies must keep compliant accounts under business accounting law, and file their tax returns on time, even when exempt, to avoid late penalties. Finally, any change to your tax file (address, activity, manager) must be reported to the competent tax office.
Where to find or check a matricule fiscal
- Your own: on the tax identification card, and on your company's register extract. Since 2026, the company's documents are also available in its electronic safe on the RNE platform.
- A client's or supplier's: ask for a copy of their tax identification card or a recent register extract. The RNE also lets you look up public information on registered companies.
Checking your partners' matricule avoids non-compliant invoices, especially for recovering VAT.
What to do right after
Once you have the matricule, three workstreams start:
- Bookkeeping: choose an accountant from day one, because the first returns come quickly. The full calendar is in our article on first-year tax and accounting obligations.
- CNSS: if you hire, registering the company as an employer is mandatory. See our article on CNSS registration for a new company.
- The bank: the matricule and the register extract are among the documents required to open a business bank account in Tunisia.
With our Standard Pack, we hand you the tax identification card along with the Modèle J; the Complete Pack adds CNSS registration and an introduction to an accounting partner. Details are on our pricing page.
Frequently asked questions
What is a company's matricule fiscal in Tunisia?
It's the company's identifier with the tax administration. It's assigned after the declaration of existence and appears on the tax identification card, with the VAT code, the category code and the establishment number.
How does a new company get its matricule fiscal?
By filing the declaration of existence required by article 56 of the Personal and Corporate Income Tax Code, before starting its activity. It's part of the incorporation file, and the tax services then issue the tax identification card.
What does the VAT code on the tax card mean?
It shows the company's VAT status, for example partially liable. It determines whether your invoices must include VAT. Have your accountant check it as soon as the company is created.
Does the matricule change if I open a second location?
No. The matricule stays the same; only the secondary establishment number changes. The head office is number 000.
What should I do with the tax card if I stop trading?
It must be returned to the tax administration if the business is sold or the activity stops, under article 66 of the 2005 Finance Law.
Want your tax ID without handling the paperwork? Let us create your company.
Sources
- Common note no. 35/2005 on the tax identification card (articles 65 and 66 of the 2005 Finance Law) — Ministry of Finance, jibaya.tn (in French)
- Sample tax identification card and taxpayer obligations — Ministry of Finance (in French)
- Documents required to incorporate a SARL/SUARL — APII, updated 31 August 2026 (in French)
- Company creation process — Tunisia Investment Authority
- Digital identity and simpler procedures: what changes for founders — Tunisie Numérique (in French)
