E‑invoicing in Egypt

Business‑to‑government (B2G) e‑invoicing is mandatory in Egypt. All suppliers selling to public sector entities must issue electronic invoices through the Egyptian Tax Authority (ETA) system in approved formats (XML or JSON) and with digital signatures. 

Invoices must be submitted for pre‑clearance to the ETA platform (via the national portal/API) before they are issued to the government entity. 

The requirement is country‑wide and applies to all VAT‑registered businesses that transact with government entities. 

For business‑to‑business (B2B) transactions, Egypt operates a mandatory e‑invoicing regime for all VAT‑registered entities. Paper invoices become invalid for input VAT deduction purposes unless issued under valid e‑invoice regimes. 

Invoices must be created in the approved XML/JSON format, digitally signed, and transmitted via the ETA portal/API so that they are validated and assigned a unique identifier (UUID) before issuance. 

Egypt expanded its e-invoice requirement in January 2025 to include business-to-consumer (B2C) transactions. Retailers and service providers must now issue e-receipts through POS or ERP systems linked to the Egyptian Tax Authority (ETA) platform, ensuring transactions are reported in real time. VAT-registered businesses selling directly to consumers should check if they’re included in the latest phase.

The Egyptian e‑invoicing model is a pre‑clearance/real‑time model. Each invoice (and in the B2C context each receipt) must be sent to the ETA platform and validated (UUID issued) before handing to the customer or recording transaction. This means that rather than simply filing returns after the fact, the transaction flows are captured and validated by the tax authority at the point of issuance. 

Noncompliance with the e‑invoicing requirements can lead to serious consequences. For example: 

• Loss of the ability to deduct input VAT if invoices are not issued via the approved electronic system. 
• Possible exclusion from government contracts or public tenders for failing to issue e‑invoices when required. 
• Penalties, fines, and potential criminal sanctions for failure to issue tax invoices under the VAT law (e‑invoice or paper) when required by the law.