TEJ is the Tunisian Ministry of Finance platform used to issue withholding tax certificates online. Since January 1, 2026, every taxpayer that withholds tax goes through it. This guide explains who must use it, how to register, how to create a certificate and which deadlines to meet.
Looking for the login page? The official portal is at tej.finances.gov.tn. AISYSNEXT does not run this portal: this article helps you use it.
TEJ at a glance
- Full name: tax data transfer and exchange platform (Transfert et Échange de données fiscales).
- Official address: tej.finances.gov.tn.
- Legal basis: Article 41 of the 2022 Finance Law (loi de finances) and the Minister of Finance’s order of May 10, 2024.
- Main service: issuing withholding tax certificates.
- Deadline: no later than the end of the month following the month of payment.
- Penalty: a fine of 30% of the tax withheld, with a minimum of 50 TND per certificate.
What is the TEJ application?
TEJ is an electronic platform that the Ministry of Finance set up to make exchanges between the tax administration and taxpayers more reliable. The administration uses it to cross-check the amounts the payer withholds against those the beneficiary declares.
Its first use concerns withholding tax. The payer creates the certificate there, then the beneficiary finds it in their own account. For the beneficiary, the stakes are direct: only withholdings recorded on the platform qualify for deduction.
Who is TEJ for?
- Companies of all sizes.
- Liberal professions.
- Chartered accountants, accountants and tax advisors.
- Public and semi-public bodies.
- Any entity that withholds tax when it pays taxable income.
Who must use TEJ, and since when?
The obligation came into force in three stages.
| Date | Taxpayers concerned |
|---|---|
| June 1, 2024 | Companies under the Large Enterprises Directorate and the Medium-Sized Enterprises Directorate, accounting and tax professionals |
| January 1, 2025 | Taxpayers subject to the mandatory online filing requirement |
| January 1, 2026 | All other taxpayers |
Since January 1, 2026, the obligation also covers wages and salaries as well as investment income, which were excluded until then.
Not sure about a client? The page tej.finances.gov.tn/tax-file shows whether a taxpayer must issue its certificates on TEJ.
What is withholding tax?
Withholding tax means deducting the tax at the moment you pay income, then remitting it to the State on behalf of the beneficiary. The paying company thus acts as a tax collector.
Common examples:
- fees paid to a consultant;
- services;
- business rents;
- commissions and similar remuneration.
Key takeaway: TEJ is for issuing certificates. You still declare and remit the withholdings in your monthly tax return.
How to register and log in to TEJ
You register only once, directly on tej.finances.gov.tn, by following the steps the platform proposes. According to the practical guide that Webmanagercenter published in January 2026, prepare the following items:
- The company’s tax ID (matricule fiscal).
- The establishment code, usually 000 for the head office.
- The legal representative’s identity document: national ID card (CIN) or passport.
- A phone number or an email address to receive the validation code.
Once your account is validated, you log in with your credentials each time you file.
How to create a withholding tax certificate
TEJ offers two methods.
Manual entry
It suits low volumes. For each payment, you enter:
- the beneficiary’s identity;
- the type of income;
- the gross amount;
- the rate applied;
- the amount withheld.
Uploading an XML file
This method suits high volumes. Your accounting software or your ERP generates a file that complies with the administration’s technical specifications, then you upload it to the platform. The JIBAYA portal publishes these specifications and the related XSD schemas.
After validation
- A registered beneficiary finds the certificate in their TEJ account.
- If they have no account, you download the certificate as a PDF and send it to them.
- You modify or cancel a certificate under the conditions set by the order of May 10, 2024.
- The platform keeps the history of your operations.
Deadlines and penalties
You issue the certificate no later than the end of the month following the month of payment. For a payment made in July, the deadline falls on August 31.
A certificate issued outside the platform exposes you to a fine equal to 30% of the tax withheld, with a minimum of 50 TND per certificate.
Other TEJ services
The platform now goes beyond withholding tax. The JIBAYA portal also lists the following services on it:
- filing the annual tax package (liasse fiscale) in XML format;
- the employer’s return;
- the transfer pricing return;
- the annual return of dormant accounts;
- the list of healthcare service providers.
Five common mistakes to avoid
- Waiting until the last day of the month to create certificates.
- Entering a wrong tax ID for the beneficiary.
- Applying a rate without checking the type of income.
- Retyping by hand data that your software already holds.
- Forgetting to send the certificate to a beneficiary who has no TEJ account.
TEJ and your business management software
Manual entry quickly reaches its limits as payments multiply. An ERP centralizes supplier invoices, rates and amounts withheld, so you prepare the data for your certificates without retyping.
AISYSNEXT publishes AROVA ERP, modular business management software that combines purchasing, invoicing and accounting. Our ERP integration team in Tunisia works with you on preparing your TEJ data from your management system.
Request a quote or talk to an AISYSNEXT expert.
Read also: e-invoicing in Tunisia, mandatory in 2026.
Frequently asked questions about TEJ
What is the official address of the TEJ platform?
The official address is tej.finances.gov.tn. The Ministry of Finance runs this portal.
Is TEJ mandatory in 2026?
Yes. Since January 1, 2026, every taxpayer that withholds tax issues its certificates on TEJ.
What is the deadline for issuing a withholding tax certificate?
You have until the end of the month following the month of payment.
Can you pay withholding tax on TEJ?
No. TEJ is for issuing certificates. You remit the withholdings to the Treasury in your monthly tax return.
What does a company risk if it issues a certificate outside TEJ?
It faces a fine of 30% of the tax withheld, with a minimum of 50 TND per certificate.
How do you check whether a client must go through TEJ?
Check the page tej.finances.gov.tn/tax-file, which shows whether the taxpayer falls under the obligation.
Can you correct or cancel a certificate you have already filed?
Yes. The platform lets you modify or cancel a certificate under the conditions set by the order of May 10, 2024.
Sources
- JIBAYA, Tunisian tax portal: the TEJ tax data transfer and exchange platform
- La Presse de Tunisie, November 26, 2025: the TEJ platform mandatory for all companies from 2026
- Webmanagercenter, January 25, 2026: TEJ platform, user instructions and practical guide
Article updated in October 2026. It provides general information: check your situation with your chartered accountant or the tax administration.
