Egyptian VAT registration

There are a number of trading situations that typically require a foreign business to register with the Egyptian tax authorities:

• Importing goods into Egypt and supplying them locally
• Supplying taxable goods in Egypt, even without a physical presence (requires a fiscal representative)
• Selling electronic, broadcasting, or digital services to Egyptian consumers (B2C), subject to mandatory VAT registration
• Selling goods or services online to Egyptian consumers, even from outside Egypt
• Supplying professional or consultancy services to local businesses — although in B2B cases, the reverse charge often applies
• Participating in exhibitions or events in Egypt where paid transactions occur
• Providing telecommunications or broadcasting services to Egyptian end users
• Exporting services or goods from Egypt — typically zero-rated but subject to VAT compliance
   

Foreign businesses providing remote B2B services to VAT-registered companies in Egypt are generally not required to register for Egyptian VAT, as the reverse charge mechanism typically applies.

Note that non-resident providers of digital or electronic services to consumers in Egypt are required to register under the simplified digital services VAT regime introduced by the ETA. This enables them to report and remit VAT through an online platform.

To obtain an Egyptian VAT number, businesses must provide the following documentation to the Egyptian Tax Authority:
 

• Certificate of incorporation or business registration from the home country
• Articles of association or memorandum of incorporation
• Egyptian tax card or application for one
• Description of business activities and projected turnover
• Proof of physical presence in Egypt, if applicable
• Bank account details and address
• Identification documents of company directors or legal representatives
• Details of a fiscal representative, if required for non-resident suppliers of goods
   

For non-resident suppliers of digital services, a simplified registration process is available, and fiscal representation is not required.

Businesses must submit their VAT registration applications to the Egyptian Tax Authority. This can be in the following ways:
 

• Online via the ETA’s VAT registration portal (especially for non-resident digital service providers)
• Through local tax offices for resident businesses or those with a physical presence in Egypt
   

Processing times vary, but once the application is reviewed and approved, a VAT number is issued and a tax card is provided for compliance.

Once approved, a VAT number is issued as part of the taxpayer’s identification profile.
 

• Country code: EG
• Characters: 9 digits (e.g., EG123456789)
   

This number must be displayed on all invoices and used for domestic tax filings and compliance. It is also essential for participation in Egypt’s mandatory e-invoicing and e-receipt systems.