Electronic invoicing guide
Egypt

For E-invoicing:
Tax registrants must be able to generate e-invoices in XML or JSON format and electronically sign them using HSM or USB token. Furthermore each invoice contains dedicated UUID number, required in case of amending documents e.g. credit or debit notes, which is assigned by the Egyptian Tax Authority (ETA). Once approved a notification will be sent to the issuer and recipient who, after integration with Egyptian system, are able to download the e-invoices and securely archive the data in case of any tax audit.

For E-Recepits:
The taxpayers in the scope will have to integrate their point-of-sale devices or ERP systems with the central system to facilitate the validity verification of B2C transactions in real time. Furthermore, they can find more information on the obligations by providing their tax registration number on a dedicated page of the Egyptian Tax Authority’s (ETA) website. The obligation to issue electronic tax receipts for the taxpayers in scope came into force on January 15, 2025.