The Egyptian Tax Authority (ETA) has provided detailed guidance to support, design and implement a VAT reform targeting taxable supplies of services from non-resident suppliers. The guidance covers the essential elements of a comprehensive VAT strategy targeting the main types of digital trade and e-commerce, in particular online sales of services (intangible goods) to private consumers by foreign companies and digital platforms that often do not have a physical presence in Egypt (non-resident vendors).
For non-resident suppliers and electronic distribution platforms (EDPs) selling services to Egyptian consumers at a distance, the Egyptian tax authorities have simplified the VAT registration and compliance framework. This system aims to help non-resident suppliers and EDPs comply with Egyptian VAT requirements.