E-Invoicing in Egypt

Who is obliged to use e-invoicing

E-invoicing Implementation Timeline

The timeline for implementing e-invoicing in Egypt is as follows:

Mid-April, 2022 - start of the implementation of mandatory B2B e-invoicing. 134 large enterprises were required to submit electronic invoices to the Egyptian tax authority. As part of the second implementation stage, this obligation covered another 400 companies.
April, 2023 - all companies registered for VAT in Egypt selling taxable goods or providing such services must issue e-invoices (B2B) and e-receipts (B2C). Paper documents issued after that date cannot be a basis for tax deductions.
January, 2025 - the Egyptian Tax Authorirty announced that the sixth wave of taxpayers would be obligated to issue e-receipts in B2C transactions.

E-invoicing process description

Tax registrants must be able to generate e-invoices in XML or JSON format and electronically sign them using HSM or USB token. Furthermore each invoice contains dedicated UUID number, required in case of amending documents e.g. credit or debit notes, which is assigned by the Egyptian Tax Authority (ETA). Once approved a notification will be sent to the issuer and recipient who, after integration with Egyptian system, are able to download the e-invoices and securely archive the data in case of any tax audit.

How integrity and authenticity may be ensured?

Invoices must be signed electronically by using HSM or USB token.

Each invoice must contain dedicated UUID number, required in case of amending documents e.g. credit or debit notes, which is assigned by the Egyptian Tax Authority (ETA). Once approved a notification is sent to the issuer and recipient who, after integration with Egyptian system, are able to download the e-invoices and securely archive the data in case of any tax audit.

What is the required format of an e-invoice

Accepted formats are XML or JSON.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

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