Egypt Expands Mandatory B2C E-Receipts for Taxpayers – New Compliance Rules

January 30, 2025

The digitalization of the Egyptian tax system started in 2020 when the government announced the introduction of mandatory e-invoicing. In the meantime, the government also announced that it wants to introduce a centralized system for e-receipts to track all commercial transitions.

However, the mandatory e-receipt system is still being implemented, although the initial implementation deadline was set for 2024. On January 9, 2025, the Egyptian Tax Authority (ETA) obliged a new group of taxpayers to issue e-invoices for B2C transactions.

Impact on Taxable Persons

As the list of taxpayers required to issue e-receipts and exchange with government data in real-time grows, it is essential to understand that this mechanism was introduced to strengthen control over taxpayers and ensure more significant tax revenue for the state budget.

Businesses selling goods and services must integrate an e-receipts software solution with their point-of-sale (POS) devices and automated accounting systems to issue receipts and send data to the ETA portal. The e-receipts system, focused on B2C transactions, complements the B2B mandatory e-invoicing system.

The obligation to issue e-receipts for the latest group of taxpayers came into force on January 15, 2025. The ETA website has a dedicated page where interested parties can find additional information on this obligation. However, a tax registration number issued by the ETA must be provided to access this page.

Conclusion

The decision to implement a B2C e-receipt system was announced in 2022. However, the implementation process is still incomplete. Therefore, similar announcements are expected to be published in the upcoming months.

The Egyptian government is fully dedicated to implementing mechanisms to capture all B2C transitions of goods and services sold to local consumers and prevent tax evasion. All taxable persons in Egypt should visit the ETA's dedicated page, familiarize themselves with e-recept rules and requirements, and monitor for additional updates.

Source: KPMG, Ministry of Finance, Egyptian Tax Authority

What is Egypt’s mandatory B2C e-receipt system?

Egypt’s B2C e-receipt system requires businesses to issue electronic receipts for consumer transactions and report them in real time to the Egyptian Tax Authority (ETA).

Who is required to issue B2C e-receipts in Egypt?

The obligation applies to businesses selling goods and services to consumers, with the latest group of taxpayers required to comply starting January 15, 2025.

How do businesses comply with the e-receipt mandate?

Businesses must integrate their point-of-sale (POS) systems with an e-receipt solution that connects to the ETA portal for real-time tax reporting.

What is the difference between B2B e-invoicing and B2C e-receipts?

B2B e-invoicing applies to transactions between businesses, while B2C e-receipts track sales to individual consumers, ensuring accurate VAT reporting.

Where can businesses find more information on e-receipt requirements?

The ETA website has a dedicated page for e-receipt compliance, but access requires a tax registration number issued by the ETA.

What happens if a business does not comply with the e-receipt mandate?

Non-compliance may lead to penalties, legal actions, or restrictions on business operations, as the government tightens tax enforcement.

VAT