The ministry of finance has issued the decree no 160 of the Y 2023 on 22 Mar 2023, that including a guidance for the VAT on the digital & other remote services (the services) provided by non-residents. In accordance with this guidance, A) in case the non-residents will render the services as B2C, then the non-resident service provider must register under the simplified registration for the VAT purpose at the Egyptian Tax, where he will be obliged to collect and remit the due VAT on such services noting that such obligation to register will come into effect by 22 June 2023. B) In case the non-residents will render the services as B2B, then the service recipient must account for the VAT on such services as per the reverse charge mechanism. Noting that the non-resident may voluntarily register under the simplified registration and in this case, he will be obliged to collect and remit the due VAT on such services and the service recipient will not account for the due VAT in such case.