How to register a foreign association in Tunisia: Which obligations must be met

Foreign associations operating in Tunisia must adhere to a comprehensive set of legal, accounting, tax, and social obligations to ensure compliance and operational efficiency. Failure to comply may result in the suspension of the association’s activities. These requirements are designed to promote transparency, accountability, and good governance. The Ecovis experts know the details.

Legal obligations

To operate legally, foreign associations must:

• Register with Tunisian authorities, submitting a declaration to the Secretary General of the Government with details of the parent organisation and objectives.
• Publish their establishment in the Official Gazette of the Republic of Tunisia (JORT).
• Register with the National Register of Enterprises (RNE) within one month of publication.

Additional legal requirements include:

• Compliance with personal data management regulations.
• Setting a fixed date for the Annual General Meeting (AGM) to approve financial statements.
• Publishing audited financial statements and the auditor’s report in local media. Foreign donations and funds must be reported to the Central Bank of Tunisia (BCT) and the Secretary General of the Government.

We help you meet the legal, accounting, tax and social obligations to ensure effective operations.

Khalil Sabbagh, Managing Partner, ECOVIS KDH Partners, Tunis, Tunisia

Accounting obligations

Foreign associations must maintain accurate and up-to-date accounting records in compliance with Tunisian Accounting Standard 45 (NCT 45), which is tailored for non-profit organisations. Key practices include:

• Tracking income and expenses by project using an analytical chart of accounts.
• Properly accounting for restricted and unrestricted grants, as well as in-kind donations, ensuring alignment with contractual terms.
• Maintaining physical and digital accounting records for at least 10 years.
• Implementing clear procedures for travel expenses, including mission orders and supporting documentation.
• Regular reconciliation of accounting records with declarations (e.g., employer declarations, activity registers).

Tax obligations

Foreign associations must meet several tax-related requirements:

• Register with the tax authorities after publication in Tunisia’s Official Journal (JORT).
• File monthly returns for withholding tax, VAT, and other applicable taxes.
• Submit annual employer declarations and withhold taxes on payments to contractors or temporary staff.
• Notify tax authorities of any changes to the association’s statutes or secondary establishments.

Social obligations

Foreign associations must comply with social security regulations:

• Register with the National Social Security Fund (CNSS) upon hiring the first employee.
• Declare all employees, including temporary staff, and pay social security contributions.
• Notify the CNSS of any changes to the association’s address or secondary establishments.

For further information please contact:

Khalil Sabbagh, Managing Partner, ECOVIS KDH Partners, Tunis, Tunisia
Email: khalil.sabbagh@ecovis.tn