Egypt’s e-invoicing framework has been in place for several years. Its tax-invoice mandate now applies to most businesses in the country, while Point-of-Sale (POS) receipts are subject to a separate e-receipt regime.
Together, these two mandates cover B2G, B2B and B2C transactions. They rely on proprietary formats and require the relevant data to be reported electronically to the Egyptian Tax Authority’s (ETA) central platform.
Tax invoices: a comprehensive mandate for B2G, B2B and relevant B2C transactions
Egypt’s tax-invoice mandate applies to B2G, B2B and, where a tax invoice is required, B2C transactions. It was introduced progressively from 2020 and has applied to most taxpayers since the final rollout phase in December 2022.
Businesses must create tax invoices in ETA’s proprietary JSON or XML formats and submit them to the authority’s central platform. ETA then performs its technical and tax validation checks asynchronously. The mandate therefore does not follow a traditional clearance model: issuers do not need to wait for ETA’s validation before delivering the invoice to their customer.
Invoice delivery remains flexible, and issuers will usually share a readable version, such as a PDF sent by email or a paper invoice.
POS receipts: a separate and still phased B2C regime
Sales receipts issued through POS systems are subject to a separate but closely related e-receipt mandate, which does not yet apply to all businesses. ETA has rolled it out in successive phases, based on named taxpayer lists, sectors and geographical areas. The latest published phase took effect on November 15, 2025, and no subsequent phase has been announced at the time of writing.
Businesses within scope must first register their POS devices with ETA. Receipts must then be generated in a proprietary JSON format, and reported to the central platform for validation.
The seller must provide the receipt to the customer directly at the point of sale, usually as a printed copy. It must contain a QR code, enabling the consumer to retrieve and verify the reported receipt through ETA’s online portal.
Egypt Country Profile
Learn more by visiting our detailed Egypt Country Profile, featuring:
- Summary of the e-invoicing obligations in Egypt
- Timeline of the main e-invoicing milestones
- Access to resources such as some of the technical specifications
- Dive into detailed technical explanations: ETA’s central platform capabilities, online portal, API, QR code specifications, and more
Additionally, follow The Invoicing Hub on LinkedIn to read the latest relevant news regarding e-invoicing in Egypt and 30+ other countries.
