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

Starting September 15, 2025, taxpayers listed on the tax authority’s official website must issue e-receipts for goods and services sold to end consumers.

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July 30, 2025

The Egyptian Tax Authority (ETA) on July 26, 2025, announced the expansion of taxpayers required to issue electronic receipts (e-receipts) for transactions with final consumers.

Starting September 15, 2025, taxpayers listed on the ETA's official website must issue e-receipts for goods and services sold to end consumers. This requirement is part of the eighth sub-phase of the second stage of the e-receipt system deployment, established under Decision No. 281/2025 (Arabic). The system aims to ensure tax compliance through electronic integration between accounting systems and businesses' point-of-sale (POS) devices.

Earlier, Decisions 123/2025 and 225/2025 required two groups to comply by July 1 and July 15, 2025, respectively. Each group of taxpayers is listed in the respective resolutions. The ETA has provided a website (Arabic) for taxpayers to verify when they are required to comply with this mandate.

 

For more information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

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