MATISSE (Multi AperTure mid-Infrared SpectroScopic Experiment) is the next generation spectro-interferometer at the European Southern Observatory VLTI operating in the spectral bands L, M and N, and combining four beams from the unit and auxiliary telescopes. MATISSE is now fully integrated at the Observatoire de la C^ote dAzur in Nice (France), and has entered very recently its testing phase in laboratory. This paper summarizes the equations describing the MATISSE signal and the associated sources of noise. The specifications and the expected performances of the instrument are then evaluated taking into account the current characteristics of the instrument and the VLTI infrastructure, including transmission and contrast degradation budgets. In addition, we present the different MATISSE simulation tools that will be made available to the future users.
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