Source PWC
A decree has been issued requiring VAT registered taxpayers to issue electronic invoices containing the electronic signature of the invoice issuer and the unified code of the relevant goods and/or services, as pre-approved by the Egyptian Tax Authority (ETA).
The MOF has also issued a decree stipulating that VAT registered taxpayers must submit, along with their electronic VAT returns, all the invoice-related information relevant to their sale and purchase transactions. Otherwise, the submission of the return will be challenged by the ETA, and the absence of such information will be construed as tax evasion.
