Egypt VAT on digital services

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.

VAT in Egypt – latest news