On 8 March 2021, the Egyptian Ministry of Finance published Decree No.125 of 2021 in the Official Gazette. The Decree states that from January 2022, a business will not be able to deduct a value-added tax (VAT) input tax credit on a paper tax invoice unless the tax invoice is issued by a VAT payer that is not yet required to apply e-invoicing at the time of the supply.
Source: EY
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