Egyptian VAT returns

VAT registered businesses must submit returns on a monthly basis. Returns are due up to two months after the reporting period.

Penalties for non-payment of due VAT include 1.5% per month of the outstanding amount.


Egyptian tax point

The time at which VAT becomes due on any supply is known as the tax point. In Egypt, it is the earliest of the following events:

  • Delivery of the goods or services;
  • Payment for the supply of goods or services; or
  • Issuance of a sales invoice.

Import VAT is due at the border and is payable to Customs prior to clearing the goods into the country. The tax point for continuous supply of services is generally each time an invoice is raised. Prepayments for goods or services creates a tax point.

Egyptian VAT invoices

The following information should be included on all VAT invoices to ensure the customer may reclaim the output VAT:

  • Date
  • Unique invoice number
  • Supplier names, including address
  • Tax and Registration number
  • Description of services or goods supplied
  • Customer name and address

Invoices may not be made out in foreign currencies.


Egypt VAT news

Total results : 4
avalara:content-tags/asset-type/blog-post,avalara:content-tags/location/world/middle-east-and-africa/egypt,avalara:content-tags/primary-blog-tags/vatlive/location/africa-and-middle-east/middle-east/egypt
Jan-11-2023

Union vs non-Union OSS: what’s the difference?

avalara:content-tags/asset-type/blog-post,avalara:content-tags/location/world/middle-east-and-africa/egypt,avalara:content-tags/primary-blog-tags/vatlive/location/africa-and-middle-east/middle-east/egypt
May-31-2022

US 2021 sales tax updates for foreign businesses

avalara:content-tags/asset-type/blog-post,avalara:content-tags/location/world/middle-east-and-africa/egypt,avalara:content-tags/primary-blog-tags/vatlive/location/africa-and-middle-east/middle-east/egypt
May-31-2022

Germany excludes UK tourist operators from VAT TOMS