Import export company creation

The activity of an import-export company, international trade, is synonymous with the export of goods and products. But also international trading and brokerage operations. Tunisia has a large number of international trade companies because it offers many advantages to them and has multiple economic agreements favoring it.

The conditions of exercise for an international trade activity in Tunisia

To exercise an import-export activity, the incorporated company must meet multiple obligations and, in particular, have a minimum capital of 150,000 Tunisian dinars. This capital must also be fully paid up when the company is set up. However, young entrepreneurs can benefit from a capital reduced to 20,000 dinars, under certain conditions. It can also be used only once. The conditions for having reduced capital for the creation of an import-export company in Tunisia are as follows:

• be a natural person of Tunisian nationality
• hold a higher education diploma
• Not be over forty years old (40 years) at the time of filing the declaration of incorporation of the company
• Hold at least 50% of the capital

The minimum export threshold

To be able to benefit from the status of international trade company, import-export companies in Tunisia must achieve, at a minimum, 50% of their annual sales intended for export, from products and goods from Tunisian origin. This threshold can be reduced to 30% if the exporting company achieves a turnover equal to or greater than one million Tunisian dinars from export sales of goods and products of Tunisian origin. However, companies working exclusively with fully exporting companies are not subject to making a minimum percentage of their export sales.

CONTRIBUTION OF LAW 2019-47

Import-export companies are also considered as international trading companies as soon as they achieve all of their turnover by selling their goods and products of Tunisian origin to fully exporting companies or companies located in business parks. Under these conditions, they are not required to achieve a minimum percentage of their export sales but retain their status. These companies can also export part of the new imported goods and products, provided they have the status of residents, under the conditions and measures set by the order of the Minister in charge of trade.

Regime for fully exporting international trade companies

Fully exporting international trading companies undertake to achieve at least 80% of their sales by export. The remainder of the turnover may come from import operations.

The tax advantages offered by this scheme are as follows:

• A double taxation agreement between European countries and Tunisia
• Invoicing with VAT suspension
• A tax rate of 10% on dividends not reinvested
• A 15% tax rate on profits

To promote their proper functioning, fully exporting international trade companies in Tunisia also benefit from:

• Total exemption from duties and taxes due on the importation of goods and products useful for their activities
• A suspension of the value added tax due to their local acquisitions of goods, products and services necessary for their activities

Goods and products excluded from this preferential treatment

It is however important that certain products and goods are excluded from this preferential treatment. Thus, passenger cars as well as maintenance and repair expenses are not affected by these measures. On the other hand, commercial vehicles, having a proven utility with regard to the activity of the company, can benefit from the total exemption from duties and taxes. In addition, foreign personnel, recruited according to the laws in force by import-export companies in Tunisia, can benefit from a total exemption from the duties and taxes payable on the importation of personal effects and a passenger vehicle. per person. Foreign investors or their representatives, responsible for the management of these enterprises, enjoy the same advantages.

Regime of partially exporting international trade companies

The definition of import-export companies, partially exporting, corresponds to international trading companies meeting a percentage of import and export operations, as defined previously: namely at least 50% of their annual sales for export, from products and goods of Tunisian origin or 30% of their sales if the exporting company achieves a turnover equal to or greater than one million Tunisian dinars from sales to the export of goods and products of Tunisian origin.

The tax advantages offered by this scheme are as follows:

• A tax rate of 10% on dividends not reinvested
• A 15% tax rate on profits

Regime of international trading companies (OFFSHORE)

The import-export companies in Tunisia can have different statutes to carry out their activities: resident or non-resident. This status depends on the residence of the person holding the capital. Thus, when their capital is held by non-Tunisian or foreign residents, having opted for an import of convertible currencies equal to at least 66% of the capital, they are considered as non-residents and are not subject to the repatriation obligation. of the products of their exports.

The advantages offered by this scheme are as follows:

• A double taxation agreement between European countries and Tunisia
• Invoicing with VAT suspension
• A 10% tax rate on non-reinvested dividends
• A 15% tax rate on profits
• The possibility of opening bank accounts in foreign currency or in convertible dinars
• No limits on transactions abroad
• A remote bank account management service

Benefit of the fictitious warehouse regime

The import-export companies in Tunisia enjoy, with regard to their activities, the fictitious warehouse regime. The latter offers them the possibility of operating storage warehouses, under customs control. They are intended to receive goods, imported with suspension of customs duties and taxes, in anticipation of their re-export or their transfer to the benefit of fully exporting companies.

We carry out all the formalities for setting up your company for you:

• We treat your project and analyze it according to your needs
• We take care of the CEPEX approval request
• We assist you in drafting the articles of association and the rental contract (or domiciliation)
• We will register the company. This includes, the registration of the statutes, the tax number, the declaration of existence, the registration in the trade register, the customs code, the approval of tax benefits and the publication of the Legal Notice.
• We will assist you in opening a bank account. This includes making an appointment with the bank, preparing the account opening file and providing support to the agency.

The deadline for setting up a company in Tunisia is between 10 days and two weeks.

Find out about our free legal assistance and administrative support agreement

The first year of operating an international trading company can be complex. Indeed, it rhymes with often heavy investments and the discovery of many administrative and legal constraints related to the creation of an import-export business in Tunisia. In order to help international business creators to be able to concentrate on the essentials, we offer you free legal assistance and administrative support (in the form of an agreement) for a period of one year, from the date of date of registration. Throughout this first exercise, our consultants are therefore available to answer any of your questions. With their skills and a real knowledge of the local market, they will make every effort to respond effectively to the various problems encountered. In addition, we also offer you legal assistance via the legal department. For one year, founders of international trading companies can thus benefit from legal and administrative consultations allowing them to obtain concrete and relevant answers to legal or administrative questions.

Human support

Starting an international trading company in Tunisia is an ambitious project. To accompany you in this great adventure, it is therefore essential to choose serious partners recognized for the quality of their services. Domi.tn is one of these partners because we offer the creators of import-export companies a personalized and human approach. To do this, we provide you with an involved, available, competent and experienced team. She is thus able to guide you effectively so that you can make the best decisions for the creation of your international trade company in Tunisia. By calling on Domi to create your import-export company in Tunisia, you are sure to lay a healthy and solid foundation for your business.

Contact us:

The Domi teams are available and at your disposal to answer all your questions and satisfy your various requests. If you have any additional questions, we invite you to contact us: