Egypt’s Tax Authority (ETA) has announced a major expansion of its electronic receipt requirements, extending B2C e-Receipt obligations to additional taxpayers, effective 15 September 2025 under Decision No. 281/2025.
What’s Changing and Why
In its latest digital tax reform effort, the ETA is broadening the pool of businesses required to issue electronic receipts (ereceipts) for sales to end consumers. This forms part of the broader roll-out aimed at improving revenue collection, reducing the informal economy, and increasing transaction transparency.
Who Must Comply (New Cohort from Sept 2025)
Decision No. 281/2025, issued on 26 July 2025, gives legal force to the enlarged mandate. Starting 15 September 2025, business entities listed on the ETA’s official portal must start issuing ereceipts for B2C sales. These represent the eighth sub-phase of the second implementation stage, targeting another wave of business categories previously not covered.
Timeline and Prior Phases
- January 2025: Previous wave, new taxpayers added to B2C ereceipt scope; live since 15 January 2025.
- July 26, 2025: ETA formalises the next coverage via Decision 281/2025
- September 15, 2025: New taxpayers must begin full integration and issuance for B2C transactions.
Compliance Mechanics: What Businesses Must Do
Businesses in scope are required to:
- Register on the ETA portal and integrate either their POS systems or ERP software with the ereceipt platform.
- Support real-time transaction validation via point-of-sale or online system linkage.
- Issue receipts in XML or JSON format, include a unique UUID, customer and seller tax ID, and apply a digital signature or eSeal—validating authenticity before receipt issuance.
Penalties and Business Risks
Failure to comply may result in:
- Administrative fines or penalties.
- Disqualification from government procurement processes.
- Denial of VAT input deduction for non-registered or non-compliant receipt issuance.
Egypt’s latest extension of the B2C e-Receipt mandate—effective 15 September 2025—marks another step in the country’s journey toward complete invoice digitization. By expanding the scope of B2C reporting to further business segments, ETA strengthens fiscal transparency and promotes broad-based tax compliance. For listed entities, proactive system readiness is now essential to avoid disruption or penalties.
