Egyptian VAT registration

Any business providing taxable supplies in Egypt is liable to VAT register if their sales exceed EGP 500,000 per annum. There is no voluntary VAT registration option.

In the case of imported B2B services, there is no automatic requirement for a foreign supplier to register; instead the Egyptian customer may record the import under the reverse charge rule.

There is no scope for Group VAT registrations for connected businesses. VAT registrations must include a special application form and include hard copies of the business entity’s tax card, commercial register and import card.

Non-resident businesses supplying taxable goods are also required to VAT register via a local Fiscal Representative. The latter is responsible and liable for the registration, filing and payment of VAT. If there is no registration in place, then a resident Egyptian customer is responsible for withholding any VAT due.

Latest Egyptian news

Egypt VAT rises to 14%

June 29, 2017

The Egyptian VAT rate rises from 13% to 14% on 1 July 2017. Egypt introduced VAT in 2016 at 13%.  It replaced a 10%...

Egypt early VAT rise to 14% July 2017

January 19, 2017

Egypt has announced that it will bring forward to 1 July 2017 a 1% VAT rise to 14%. The original plan had been to...

Egypt 13% VAT 2016

August 29, 2016

Egypt will introduce Value Added Tax from October 2016 at 13%. The new rate was voted on in Parliament today. The standard rate will rise...