Egypt e-Invoicing Mandate

This guide provides an overview of e-Invoicing requirements in Egypt, including the legal framework, the use of the Egyptian Tax Authority (ETA) e-Invoicing Platform, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to Egyptian VAT.

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Autoridad fiscal

Egyptian Tax Authority

Fecha de puesta en marcha del mandato

2020

Firma digital

Obligatorio

Archivo

Obligatorio: 5 años

Formato de la factura

XML or JSON (Egyptian schema)

Egypt implemented a mandatory e-invoicing and e-receipt framework under the supervision of the Egyptian Tax Authority (ETA) as part of a broader digital tax transformation strategy. The system was introduced in phased waves beginning in 2020 and operates under a centralized clearance model via the ETA e-Invoicing Portal. The objective is to enhance tax transparency, combat fraud and shadow economy activity, streamline VAT compliance, and digitize both domestic and cross-border transaction reporting.

Detalles del encargo
Estado del mandato
¿Qué tipos de transacciones deben declararse mediante facturación electrónica?
obligatorio

Effective: 2020

Egypt’s e-Invoicing mandate is fully active.

B2B

B2C

B2G

Import, Export & remote digital services – In scope

¿Existen umbrales que determinen la obligatoriedad de la facturación electrónica?

  • No transaction value or turnover threshold applies for resident taxable persons
  • Non-resident digital service providers must register if annual turnover exceeds EGP 500,000

What are the implementation dates of the e-Invoicing mandate?

Tipo de transacción
2021 (Rollout Start)
2022 (Full B2B Rollout)
2023-2025 (Operational Model)
Local - B2G (Público)
Local - B2B (nacional)
Local - B2C (nacional)
Informes locales y transfronterizos
Extranjero - B2B/B2C (sin establecimiento)
*
*
*
Requisito obligatorio en vigor
*
Applies where non-resident entities are VAT-registered and conducting taxable transactions in Egypt
No obligatorio
Do I need to have a permanent establishment in Egypt to be required to e-Invoice?

No, you do not necessarily need a physical permanent establishment (PE) to be required to e-invoice in Egypt. While businesses with a physical presence (branch, office) must register, non-resident service providers and digital product vendors without a physical presence are required to register for VAT and e-invoice if their sales exceed EGP 500,000 annually.

Yes, you generally need to register for VAT in Egypt to use the official e-Invoicing system:

Egypt has implemented a mandatory e-invoicing system that requires a valid tax registration number to issue compliant electronic invoices.

Real-time or near real-time submission via the ETA e-Invoicing Portal. Maximum of 7 days (phasing out).

Fines ranging from EGP 20,000 to EGP 100,000

Possible suspension from VAT deductions and public contract

For severe cases imprisonment up to 5 years and fines up to EGP 50,000 (Cases relating to non-compliant or fraudulent documents submitted.)

Steps to be performed by customer

1. Register with the ETA e-Invoicing Portal.

Steps VAT IT can assist with

2. Obtain a qualified electronic signature from an approved provider (e.g., MCDR or Egypt Trust)
3. Integrate system via ETA or accredited provider
4. Generate invoices with required fields, UUID, and QR code
5. Submit invoices for ETA validation (clearance)
6. Ensure archiving for 5 years (stored locally in Egypt)
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