Egypt e-Invoicing Mandate
Clearance model · Egyptian Tax Authority e-invoicing portal
Egypt's e-invoicing mandate is fully in force: every VAT-registered business must clear structured B2B and B2G invoices through the Egyptian Tax Authority portal in real time, and paper tax invoices have not been accepted for input VAT recovery or cost deduction since July 2023. A separate e-receipt system covers B2C sales and is still being extended in waves, most recently to additional Cairo taxpayers from 15 September 2025.
| Status | Live |
|---|---|
| Legal basis | VAT Law No. 67 of 2016; Unified Tax Procedures Law No. 206 of 2020, whose Article 71 carries the main penalty provision; Ministerial Decree No. 188 of 2020; successive ETA resolutions rolling out the e-invoice and e-receipt waves, most recently ETA Resolution No. 281 of 2025. |
| Phase-in | 6 phases, 2020 to 2025 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Mandatory |
| Format | JSON (ETA schema), XML (ETA schema) · ETA e-invoice and e-receipt specification, with EGS or GS1 product coding |
| Platform | ETA e-invoicing and e-receipt portal · Central clearance |
| Penalties | Failure to register for, or to issue, electronic invoices and receipts: fine of not less than EGP 20,000 and not more than EGP 100,000 under Article 71 of the Unified Tax Procedures Law No. 206 of 2020. |
Phase-in timeline
2020 to 2027- 2020First wave of large taxpayers must issue cleared e-invoices134 designated large taxpayers
- 2021Suppliers to government bodies must issue e-invoicesall suppliers to public entities
- 2022First wave of large retailers must issue electronic receiptsdesignated large retailers
- 2023All VAT-registered businesses must issue cleared e-invoicesall VAT-registered taxpayers
- 2023Paper tax invoices cease to be valid for input VAT recovery or cost deductionall VAT-registered taxpayers
- 2025Further e-receipt wave takes effect under ETA Resolution No. 281 of 2025taxpayers named in the resolution annex at two Cairo tax officesToday
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C mandatory
- Non-residents: partially in scope
- JSON (ETA schema)
- XML (ETA schema)
- ETA e-invoice and e-receipt specification, with EGS or GS1 product coding
- ETA e-invoicing and e-receipt portal
- Real-time clearance
- 5 years
- Digital signature: required
- Storage: Any (with access)
- Failure to register for, or to issue, electronic invoices and receipts: fine of not less than EGP 20,000 and not more than EGP 100,000 under Article 71 of the Unified Tax Procedures Law No. 206 of 2020.
- Practitioner guides also describe daily fines for continued default and a graduated per-document regime for late submission applying from 2026, but the ETA has not published official amounts for these, so any specific figures should be treated as unconfirmed.
- Documents not cleared by the ETA are not valid for input VAT recovery or cost deduction, and practitioners report that persistent defaulters risk exclusion from government business and other administrative measures.
Full technical breakdown: Egypt guide on e-Invoice.app
Is e-invoicing mandatory in Egypt?
Yes. E-invoicing in Egypt is mandatory for B2G, B2B, B2C transactions. Egypt operates a clearance model via ETA e-invoicing and e-receipt portal. Non-resident businesses are partially in scope (see the FAQ below).
What are the Egypt e-invoicing deadlines?
All phases of the Egypt mandate are already in force; no further deadlines are currently scheduled.
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2B | First wave of large taxpayers must issue cleared e-invoices | 134 designated large taxpayers | |
B2G | Suppliers to government bodies must issue e-invoices | all suppliers to public entities | |
B2C | First wave of large retailers must issue electronic receipts | designated large retailers | |
B2B B2G | All VAT-registered businesses must issue cleared e-invoices | all VAT-registered taxpayers | |
B2B B2G | Paper tax invoices cease to be valid for input VAT recovery or cost deduction | all VAT-registered taxpayers | |
B2C | Further e-receipt wave takes effect under ETA Resolution No. 281 of 2025 | taxpayers named in the resolution annex at two Cairo tax offices |
What format and platform does Egypt require?
Egypt requires e-invoices in JSON (ETA schema) or XML (ETA schema) (ETA e-invoice and e-receipt specification, with EGS or GS1 product coding), exchanged via ETA e-invoicing and e-receipt portal on a real-time basis. Invoices must be retained for 5 years, with a qualified digital signature. For format specifications and implementation detail, see the full Egypt technical guide on e-Invoice.app.
What are the penalties in Egypt?
- Failure to register for, or to issue, electronic invoices and receipts: fine of not less than EGP 20,000 and not more than EGP 100,000 under Article 71 of the Unified Tax Procedures Law No. 206 of 2020.
- Practitioner guides also describe daily fines for continued default and a graduated per-document regime for late submission applying from 2026, but the ETA has not published official amounts for these, so any specific figures should be treated as unconfirmed.
- Documents not cleared by the ETA are not valid for input VAT recovery or cost deduction, and practitioners report that persistent defaulters risk exclusion from government business and other administrative measures.
What changed recently?
- The head of the ETA confirmed that access to the simplified tax regime for businesses with annual turnover below EGP 20 million under Law No. 6 of 2025 is conditional on full compliance with the e-invoice and e-receipt systems.
- A further e-receipt wave under ETA Resolution No. 281 of 2025 extended the B2C electronic receipt obligation to additional taxpayers registered at the Sixth District and Fifth Settlement tax offices in Cairo.
Need the full Egypt compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Egypt country guide on our partner site e-Invoice.app.
Egypt e-invoicing guide on e-Invoice.appEgypt e-invoicing: frequently asked questions
What is the difference between an Egyptian e-invoice and an e-receipt?
They are two separate ETA systems. The e-invoice covers B2B and B2G supplies between registered taxpayers and requires clearance before or at the moment of issue. The e-receipt covers B2C retail sales, is generated at the point of sale and is reported to the ETA shortly after issue rather than pre-cleared, and its rollout is still progressing in waves.
Do non-resident businesses have to use the Egyptian e-invoicing system?
Only where they are registered in Egypt. A non-resident with an Egyptian fixed establishment or a local VAT registration is treated like any other registrant and must issue cleared e-invoices. A supplier with no Egyptian registration is outside the portal, and Egyptian customers account for the tax through the reverse charge; non-resident digital service providers report under the simplified VAT regime instead.
How do you register for the ETA portal and obtain a digital signature certificate?
Registration is done through the taxpayer's local tax office and the ETA e-invoicing portal, and issuing requires an approved digital certificate held on a hardware token or electronic seal from an accredited Egyptian provider. Systems must then be integrated with the ETA API and pass validation before going live. The full registration and integration requirements are covered in the detailed Egypt guide on e-Invoice.app.
More detailed questions? See the full Egypt guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Egypt e-invoicing regulatory updates (Thomson Reuters (Pagero))
- Egypt: Tax Authority extends e-receipt obligations for B2C transactions (Sovos)
- Briefing document: e-invoicing and e-reporting in Egypt (VATupdate)
- Electronic invoice: purpose, benefits and legal penalties (Mohamed Nasser Law Firm)
- E-invoice, e-receipt compliance required to benefit from simplified tax system: ETA head (Daily News Egypt)
Follow e-Invoice.app on LinkedIn for e-invoicing mandate news and deadline alerts.
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