Egypt e-invoicing and e-receipts: who must join, legal basis and steps

Legal basis

• Unified Tax Procedures Law 206 of 2020: Article 35 (recording dealings on the electronic system) and Article 37 (issuing invoices and receipts electronically).
• Finance Minister Decree 188 of 2020: registered taxpayers must issue electronic tax invoices carrying the issuer's e-signature and the ETA-approved unified code for the good or service.
• Finance Minister Decree 230 of 2022 (amended by Decree 38 of 2024): electronic receipts for sales to final consumers; ETA head decisions set who must join in phases, the latest listed being Decision 361 of 2025 (phase nine, first sub-phase).

Steps to join

1. Check whether your registration number is in the ETA phase lists.
2. Get an e-signature (e-seal) from a licensed provider.
3. Register and activate the company account on the e-invoicing portal with your tax registration number.
4. Code your goods and services with the ETA-approved unified codes.
5. Choose how to issue: enter invoices on the portal, or connect your ERP through the integration interface.
6. Start issuing and submitting e-invoices, and e-receipts for consumer sales once required.

How Wang Fu can help

• Translating ETA notices, system guides and talks with software vendors.
• Introducing accountants and system vendors.