EGY Tax Electronic Receipt System


On Jan. 18, EGY Tax issued statement on electronic receipt system.


  • On Jan. 18, EGY Tax issued statement for financiers re dealing with e-receipt system.
  • Follows EGY Tax Jan. 2024 statement on the electronic invoice system, see #197946.
  • Overview
  • Financiers obligated to sub-phases third and fourth of fourth main phase of e-receipt system must commit to issuing e-receipts to services performed to the final consumer.
  • E-receipt must be issued as per technological operating conditions as of Feb. 1, 2024.
  • Jan. 28, 2024 Updates
  • On Jan. 28, 2024, EGY Tax reminded third and fourth sub-stages financiers of dealing with electronic receipt system in the actual operating environment as of Feb. 1, 2024.
  • E-receipt system is e-invoice system extension complementing digital transformation.
  • E-invoice system is concerned with B2B transactions issuing tax invoice between firms.
  • The E-receipt system is a system for monitoring commercial operations between the merchant and final consumer by technical integration with accounting systems devices.
  • Mar. 24, 2024 Updates
  • On Mar. 24, 2024, EGY Tax issued Decision 139/2024 re fourth main stage of electronic receipt system obligating financiers to issue e-receipts by May 15, 2024.
  • Financiers bound by Decision 139 must adhere to technological operating conditions specified by Egyptian Tax Authority and necessary for issuing electronic tax receipts.
  • Decision shall be published in the official gazette, and effective on the next day.
  • Apr. 22, 2024 Updates
  • On Apr. 22, 2024, EGY Tax reminded of the fourth main stage committing financiers to issuing electronic receipts in the actual operating environment as of May 15, 2024.
  • Stressed the need for them to adhere to technological conditions specified by EGY Tax.
  • Enable EGY Tax to follow up on all the commercial transactions for goods and services between financiers and consumers via electronic integration with accounting systems.
  • Apr. 30, 2024 Reminder
  • On Apr. 30, 2024, EGY Tax reminded of the fourth main stage committing financiers to issuing electronic receipts in the actual operating environment as of May 15, 2024.
  • Also reminded of facilities and technical support for financiers to join e-receipt system.
  • Stressed need for financiers to commit to issuing e-receipts so that legal measures are not taken against them in line with the provisions of the Unified Tax Procedures Law.
  • Authority will provide full support to taxpayers obligated to join the e-receipt system.
  • Jul. 25, 2024 Fifth Main Phase
  • On Jul. 25, 2024, EGY Tax issued Decision 302/2024 re fifth main stage of electronic receipt system obligating financiers to issue electronic receipts by Sep. 15, 2024.
  • Obligated taxpayers to issue e-receipts on actual operating environment for services provided or goods sold to the final consumer and register on incentive program portal.
  • Oct. 2024, Sixth Main Phase
  • On Oct. 5, 2024, EGY Tax issued Decision 396/2024 re the first sub-phase of the sixth main phase of the electronic receipt system; e-invoice issuance from Nov. 15, 2024.

Regulators EGY Tax
Entity Types Auditor; CNSM; Corp
Reference Dec 396/2024, PR, 10/5/2024; PR, 7/25/2024; PR, 4/30/2024; PR, 4/22/2024; PR, 3/24/2024; PR, 1/28/2024; PR, 1/18/2024
Functions Accounting; Financial; Reporting; Tax; Treasury
Countries Egypt
Category
State
Products Corporate; Equity
Regions EMEA
Rule Type Final
Rule Date 1/18/2024
Effective Date 11/15/2024
Rule Id 198357
Linked to N/A
Reg. Last Update 10/5/2024
Report Section International

Last substantive update on 10/09/2024