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11.2. VAT on the Supply of Services by Non-Residents

Effective 8 September 2016, the supply of services by a non-resident is generally subject to VAT. A non-resident providing services through an establishment in Egypt, is required to register for VAT if the registration threshold is exceeded.

Effective 27 January 2022, where a non-resident has no establishment in Egypt, and the supplies are made to VAT non-registered resident buyers, then the non-resident supplier is required to register under the simplified vendor registration system.

Until 26 January 2022, such non-resident supplier was required to appoint a tax representative or agent in Egypt to fulfill the VAT obligations.

If the supplies are made to a VAT registered Egyptian resident, then the Egyptian resident is generally responsible for fulfilling the VAT obligation, unless the non-resident is registered under the simplified vendor registration system. Entities registered under the simplified vendor registration system do not have the right to deduct their input VAT. However, the refund the input VAT that is used to perform their activities in Egypt can be claimed.