Egypt
The Egyptian Tax Authority runs a national clearance platform in which business invoices are submitted as signed electronic documents (e-invoice) and sales to final consumers are reported as electronic receipts (e-receipt), each phased in by decree.
Guide reviewed .
Invoicing and electronic documents
Egyptian eInvoicing & eReceipt solution
The Tax Authority's platform on which taxpayers register the invoices and receipts they issue and receive notifications about them. ERP and POS systems integrate through its APIs; taxpayers without an ERP system can use the e-invoicing portal. It is a national system, not a Peppol network.
XML or JSON documents with a digital signature, submitted through REST APIs · Official source: Egyptian Tax Authority · eInvoicing & eReceipt SDK, getting started
E-invoice system (منظومة الفاتورة الإلكترونية)
Clearance of business invoices. Obligated companies need an electronic seal certificate, must code their goods and services with GS1 or EGS codes, and either integrate their invoicing system or use the portal.
Signed electronic tax invoice; GS1 or EGS item codes · Official source: Egyptian Tax Authority · Decision 323 of 2022, e-invoice phase 8 (Arabic)
E-receipt system (منظومة الإيصال الإلكتروني)
Real-time reporting of sales to final consumers from registered point-of-sale devices.
Electronic tax receipt issued from an ETA-registered POS · Official source: Egyptian Tax Authority · e-receipt guide (Arabic)
Peppol
No national Peppol Authority is listed for Egypt, so OpenPeppol acts as the authority. The Tax Authority's platform does not use Peppol.
No national Peppol specification found · Official source: OpenPeppol · Peppol Authorities
Egypt uses its own clearance platform, not Peppol. An invoice counts only once it has been signed with the issuer's electronic seal and registered on the Tax Authority's system, through an ERP integration or the portal. A Peppol connection can carry documents between trading partners, but it does not replace submission to the Egyptian eInvoicing & eReceipt solution.
Check two things before issuing: whether the taxpayer is named in an e-invoice decision (since the final sub-phase in December 2022 this covers registered taxpayers generally), and whether its consumer sales fall under an e-receipt wave. The e-receipt waves are still being published one by one; see the list of e-receipt decisions.
Legal guide
B2B · business invoices
Mandatory for obligated taxpayersDecisions of the Head of the Egyptian Tax Authority, issued under the Unified Tax Procedures Law (No. 206 of 2020) and Minister of Finance Decree No. 188 of 2020 on the electronic tax invoice system, oblige taxpayers in phases to issue electronic tax invoices for the goods they sell and the services they provide. Decision 386 of 2020 obliged the first 134 listed companies at the Large Taxpayers Center from 15 November 2020, and Decision 518 of 2020 named 347 more for the second phase. Decision 85 of 2021 added all companies at the Large Taxpayers Center from 15 May 2021.
Official source: Egyptian Tax Authority · Decision 85 of 2021, e-invoice phase 3 (Arabic)B2B · regional and final phases
Mandatory since 15 December 2022 for all registered taxpayers in scopeDecision 208 of 2022 obliged listed companies in Cairo, Giza and Qalyubia from 15 June 2022. Decision 323 of 2022 extended the obligation to all companies at tax offices nationwide in four sub-phases, from 15 September to 15 December 2022, the last covering every registered taxpayer not obliged by an earlier decision. Taxpayers outside these decisions may join voluntarily.
Official source: Egyptian Tax Authority · Decision 323 of 2022, e-invoice phase 8 (Arabic)Technical conditions
Required for obligated companiesObtain an electronic seal certificate, use GS1 or EGS item coding, self-register on the e-invoice system, and either complete the integration tests for an ERP system or use the e-invoicing portal under the Authority's criteria.
Official source: Egyptian Tax Authority · Decision 208 of 2022, Cairo, Giza and Qalyubia (Arabic)Fiscal receipts · B2C sales
Mandatory in phasesMinister of Finance Decree No. 230 of 2022 obliges registered taxpayers to issue electronic tax receipts for goods and services sold to final consumers, with a phased schedule by region and activity. Decree No. 38 of 2024 later replaced some of its articles, and the Tax Authority has issued further phase decisions. The receipt system is separate from the e-invoice system.
Official source: Al-Waqa'i' al-Misriyya · Minister of Finance Decree 230 of 2022 on e-receipts (Arabic)Fiscal receipts · current waves
Phase 9, sub-phase 1 from 15 November 2025The Tax Authority's list of e-receipt decisions runs from the first stage (Decision 289 of 2022) to phase 9, sub-phase 1 (Decision 361 of 2025). Each wave names its taxpayers in a list on the Authority's website; taxpayers in that wave must also register on the receipt incentive programme portal.
Official source: Egyptian Tax Authority · e-receipt obligation decisions (Arabic)
Timeline
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First e-invoice phase
Companies named in the list attached to Decision 386 of 2020, all registered at the Large Taxpayers Center, must issue electronic tax invoices.
Official source: Egyptian Tax Authority · Decision 386 of 2020, e-invoice phase 1 (Arabic) -
Large Taxpayers Center joins e-invoicing
Third phase under Decision 85 of 2021; all companies registered at the Large Taxpayers Center must issue electronic tax invoices.
Official source: Egyptian Tax Authority · Decision 85 of 2021, e-invoice phase 3 (Arabic) -
Cairo, Giza and Qalyubia
Companies registered in these areas and named on the published list must issue electronic tax invoices (Decision 208 of 2022).
Official source: Egyptian Tax Authority · Decision 208 of 2022, Cairo, Giza and Qalyubia (Arabic) -
First e-receipt stage
153 named companies must issue electronic tax receipts for sales to final consumers (Decision 289 of 2022).
Official source: Egyptian Tax Authority · Decision 289 of 2022, first e-receipt stage (Arabic) -
Second e-receipt phase
Under Decree 230 of 2022, 400 taxpayers in Greater Cairo and Alexandria were scheduled to start issuing e-receipts.
Official source: Al-Waqa'i' al-Misriyya · Minister of Finance Decree 230 of 2022 on e-receipts (Arabic) -
E-invoicing covers all remaining taxpayers
The last sub-phase of Decision 323 of 2022 brings in the remaining governorates and all registered taxpayers not covered by earlier decisions.
Official source: Egyptian Tax Authority · Decision 323 of 2022, e-invoice phase 8 (Arabic) -
E-receipt phase 9, sub-phase 1
Taxpayers named in the list attached to Decision 361 of 2025 must issue electronic tax receipts.
Official source: Egyptian Tax Authority · Decision 361 of 2025, e-receipt phase 9 wave 1 (Arabic)
Peppol in Egypt
- Directory participants
- 6
- Document families
- 3
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 5 participants
- 5 participants
- ApplicationResponse1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 4 | |
| 1 |
Registration dates in the current Directory snapshot.