The Egyptian tax authority (ETA) has published VAT guidelines for digital services and other remote services provided by non-residents. The main points of the guidelines are summarized as follows:
In addition to the above, the guidelines also cover specific invoicing requirements, record-keeping requirements, tax refunds, and certain other matters. Frequently asked questions and an appendix listing exempted services are also provided.
The effective date of the rules for remote services is 22 June 2023.