With no establishment and no Egyptian tax registration, the ETA's systems do not reach you – imports are documented on the buyer's side. Revisit if you set up locally or register for VAT on digital services into Egypt (a declaration-based regime, without issuing duties per the sources read).

Egypt's simplified registration for non-resident digital-service providers runs on declarations rather than ETA e-invoices, per the sources read. A full local tax registration with Egyptian-source activity is different – issuer duties attach there like any resident's. Confirm which register you are in with the ETA before relying on an exemption.

VAT registration puts you in the e-invoice mandate regardless of size – paper invoices have not supported deductions since July 2023, so business customers will insist on cleared documents. B2C sellers join the separate e-receipt system wave by wave as ETA resolutions name them: check whether a resolution covers you, and keep your e-signature certificate current.

Since April 2023 every VAT-registered business clears B2B and B2G invoices through the ETA – JSON or XML to the proprietary schema, GS1 or EGS product codes, a licensed digital signature, and a UUID back on clearance. If you run retail operations, track the e-receipt resolutions: waves keep extending coverage (the latest from 15 Sep 2025, Res. 281). Fines run EGP 20,000–100,000, and uncleared documents cannot support input VAT.