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Egypt: New taxpayers required to comply with the mandate to issue electronic receipts for B2C transactions

Effective January 15, 2025, certain taxpayers must issue e-receipts for goods and services sold to end consumers. 

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January 14, 2025

The Egyptian Tax Authority (ETA) on January 9, 2025, announced the expansion of the list of taxpayers required to issue electronic receipts (e-receipts) for transactions with final consumers.

Effective from January 15, 2025, the ETA requires taxpayers listed on its official page to issue e-receipts for goods and services sold to end consumers. This requirement is part of the sixth sub-phase of the second stage of the e-receipt system deployment, established under Resolution No. 455/2024.

The ETA aims to use the e-receipt system to create a centralized electronic system that tracks all commercial transactions. This system, according to the ETA, ensures tax compliance via the electronic integration between accounting systems and point-of-sale devices (POS) of businesses and service providers. The ETA has provided a website with additional information for all parties affected by this regulation:
 

For more information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

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