Compendium · Africa · Egypt
Egypt: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-10-29
Non-resident providers of digital and remote services to Egyptian consumers register under ETA’s Simplified Vendor Registration Regime online (no Egyptian PE required). Threshold generally EGP 500,000 of Egypt-related sales in any 12 months; professional/consultancy services register from the first supply. B2C: charge 14% VAT (10% for professional/consultancy). B2B to registered Egyptian businesses: reverse charge by the customer
Policy / complexity block on the Botchannels map; No free-threshold support in the API; registration-from-first-sale or specialist regime
Spot a mistake in Egypt’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — Policy / complexity block on the Botchannels map; No free-threshold support in the API; registration-from-first-sale or specialist regime
- Amount / measure
- EGP 500,000
EGP 500,000 of Egypt-related sales in any 12 months for most digital/remote services; professional/consultancy services: from first supply (ETA guidelines) - Window
- any rolling 12 months
- Standard rate
- 14.0%
Standard VAT 14% on most digital/remote B2C services; 10% for professional and consultancy services per ETA digital-services guidelines - Who must register
- Non-resident providers of digital and other remote services to non-registered persons in Egypt meeting the threshold rules
- Evidence of location
- Customer in Egypt. ETA English guideline; keep Egyptian billing address, IP and payment indicators. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
- Invoicing
- Charge 14% (or 10% professional/consultancy) on in-scope B2C once registered; remit via simplified returns
- Filing
- Per simplified vendor return schedule on the ETA portal after registration. Exact day-of-month: Not specified in official English guidance as of 2026-10-29 beyond “simplified returns” in the English guideline summary
- Effective
- ETA VAT Guidelines for digital services and other remote services (published ~2023); Simplified Vendor Registration Regime
- Authority
- Egyptian Tax Authority (ETA)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — Policy / complexity block on the Botchannels map; No free-threshold support in the API; registration-from-first-sale or specialist regime
How to register
- Self-register online?
- Yes — ETA Simplified Vendor Registration Regime for non-resident digital/remote service providers. No Egyptian physical presence required under the English ETA guideline
- Resident representative / fiscal agent
- Not required for the Simplified Vendor Registration Regime (ETA English guideline)
- Regime
- ETA Simplified Vendor Registration Regime. Watch the EGP 500,000 threshold (and any from-first-sale rule for professional services) for Egyptian non-registered customers
Steps (in order)
- Confirm digital/remote services to Egyptian non-registered customers and whether the EGP 500,000 threshold (or from-first-sale rule for professional services) applies
- Register online under the Simplified Vendor Registration Regime via ETA — https://www.eta.gov.eg/
- Provide company details and any incorporation / tax-ID evidence ETA requests on the simplified form
- Charge applicable VAT on B2C; file and pay simplified returns. For registered Egyptian business customers, do not charge — reverse charge
Documents
- Company / vendor details — As required by the ETA simplified vendor form
- Incorporation / tax registration evidence — Upload if ETA checklist requests it; Arabic or certified translation may be needed for some filings
- Official processing time
- ETA does not publish an English service-level time for Simplified Vendor Registration on the pages reviewed as of 2026-10-29
- Official fees
- No ETA registration fee summarised on the English guideline materials reviewed; agent fees are commercial
- Portal
- https://www.eta.gov.eg/
- Local bank account
- Not specified as mandatory in official English guidance as of 2026-10-29; pay in EGP via portal methods
- Filing frequency
- Simplified returns per ETA portal schedule after registration
- Payment currency
- EGP
- Input VAT recovery
- Simplified digital regimes typically remit output tax only; confirm with ETA / adviser
- Portal language
- Arabic (official); ETA publishes English guideline PDF
- Penalties
- Egyptian VAT law penalties for non-registration / late filing; exact English schedule not summarised on ETA pages reviewed as of 2026-10-29
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG Egypt — Member firm
- EY Egypt — Member firm
- Deloitte Egypt — Member firm
Official sources
ETA — VAT guidelines for digital/remote services (EN PDF)
ETA news — digital services guidelines
Last verified: 2026-10-29.
FAQ
- Is there a free VAT/GST threshold for foreign digital sellers?
- Generally EGP 500,000 / 12 months; professional/consultancy from first supply
- Is a local tax representative mandatory?
- No under Simplified Vendor Registration
- What rate applies?
- 14% standard (10% professional/consultancy)
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice