Egyptian VAT returns

Once registered for value added tax (VAT) in Egypt, businesses must declare taxable transactions and remit any VAT due to the Egyptian Tax Authority (ETA). 

VAT‑registered persons in Egypt generally file returns monthly.Less frequent filing may apply in limited circumstances with special permission. 

Returns must be submitted within one month following the end of the reporting period. 

Businesses must maintain comprehensive VAT records, including sales invoices, purchase invoices, imports/exports documentation, and other transaction‑level data. These records must support the VAT return figures. 

VAT payments are due at the same time as the VAT return is due. Late payments may incur interest and penalties. 

Input VAT may be reclaimed by VAT‑registered businesses on goods and services used for taxable business activities in Egypt, subject to conditions. To qualify, purchases must be for legitimate business use. Common examples of deductible input VAT include: 

• Goods purchased for resale 
• Capital assets and business equipment 
• Professional services and utilities used in the business
• Import VAT on goods used in the business 
  
  

For mixed-use expenses (partly for business and partly for personal use), VAT deduction must be apportioned according to Egyptian VAT rules. 

All returns must be submitted electronically via the Egyptian Tax Authority (ETA) portal. Payments are also made via bank transfer or other approved methods. 

Penalties for noncompliance include: 

• Late filing of VAT returns may incur fines or interest. 
• Late payment of VAT due leads to interest and possibly additional surcharges. 
• Incorrect or fraudulent returns can result in further administrative or criminal sanctions under Egyptian VAT law. 

If input VAT exceeds output VAT in a given period, the resulting VAT credit may be carried forward to subsequent periods or claimed for refund, subject to ETA approval and eligibility.