Tax authority withdraws VAT on export services The Egyptian Tax Authority (ETA) has reformed its approach to value-added tax (VAT) on exported services by canceling two controversial 2019 Circulars. These Circulars required certain services exported from Egypt to be taxed based on the economic beneficiary’s
Paper invoices become invalid as mandatory e-invoicing rolled out B2B and B2C Egyptian tax payers will no longer be able to rely on paper VAT invoices for the purposed of VAT deductions from 1 July 2023. This follows the phased introduction of mandated e-invoices and
August 2023 – new guidelines of VAT obligations for non-resident providers of digital services The Egyptian Tax Authority has published English language guidelines on the VAT obligations for foreign providers of digital or electronic services. This includes Electronic Distribution Platforms facilitating marketplaces and digital platforms
Trial of B2C electronic receipts extended to 2nd phase October 2022 Egypt is launching the second wave of pilot of electronic invoicing / receipts on 1 October 2022. The first wave started on 15 April. This follows the roll out of B2B e-invoicing since last year.
Trial of B2C electronic receipts starts 15 April; fully mandatory by July 2022 Egypt is to launch a pilot of electronic invoicing / receipts on 15 April 2022. It will be made mandatory from 1 July. This follows the roll out of B2B e-invoicing since
Egypt e-invoicing mandates further businesses Egypt is to open its e-invoicing regime to the sixth round of businesses on 15 February 2022. The project was started in November 2021 with 134 of the largest companies. The Egyptian electronic invoice system is a pre-clearance continuous transactions
VAT liabilities on paid-for content and related promotions Egypt has extended the Value Added Tax charging and collection obligations to creators of online content. This includes participants on YouTube, Facebook and Instagram, and well as SubStack, and similar paid-for blogging sites The current VAT rate
Full Egyptian B2B invoicing by April 2023 The Egyptian Tax Authority (ETA) has been phasing in its mandatory electronic invoicing regime, starting 15 November 2020 with over 100 large (‘senior’) taxpayers. This was extended to medium and smaller enterprises and will be completed before 15
Online sellers mandated for e-invoicing Egypt e-invoicing, phased in starting in 2020, is to be extended to e-commerce goods and services from 15 September 2021. This coincides with the second-stage rollout of Egypt’s live electronic reporting regime, which began in November 2020 with large taxpayers.
