Egypt recently amended its VAT law to introduce new simplified registration and reporting requirements for non-resident digital services providers and sellers of goods. The legislation is effective as of January 27, 2022, but the law grants a 6-month grace period for non-resident providers of digital services, and a 2-year grace period, for non-resident sellers of goods to comply. This will allow the Egyptian tax authority to issue Executive Regulations and guidance. At present, it is unknown whether the local VAT registration threshold of EGP 500,000 (c.$32,000) will equally apply to non-resident suppliers. It is expected that non-residents may have to comply with Egypt’s mandatory e-invoicing requirements.
