E-Invoicing in Egypt

Mandatory Electronic Invoicing in Egypt

Learn how to get your company ready to exchange documents in accordance with regulations in Egypt with the support of Comarch

How it works in Egypt?

E-invoicing system in Egypt is similar to the Italian clearance model, which requires every invoice to be reported and approved by the tax authority before its delivery to the final recipient. Tax registrants must be able to generate e-invoices in XML or JSON format and electronically sign them using HSM or USB token.

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.

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.