Egypt introduced Value Added Tax on digital and electronic services in September 2016. This was at the same time as the introduction of VAT, replacing the 10% Sales Tax.
Foreign providers of such services to Egyptian consumers must register for VAT. Egyptian VAT is currently 14%. There is an EGP 500,000 registration threshold. Full VAT invoices must produce fully compliant invoices.
There is a simplified VAT registration process with the Ministry of Finance for non-resident providers of digital services. There is no longer an obligation to appoint a fiscal representative. On 26 June 2020, the Finance Ministry confirmed the obligation for non-resident providers to charge VAT in the same way as Egyptian-based sellers.
