On 17 May 2021, the head of the Egyptian Tax Authority, Reda Abdel Qader, issued the Decree No. 195 of 2021. The decree requires all companies registered at the Medium Taxpayers Center (Cairo) and the Large Taxpayers Center of the Free Profession (Nasr City) to issue e-invoices starting from 15 September 2021.

Earlier this year, the Tax Authority issued a decision imposing an obligation on the companies registered with the Large Taxpayers Centre to issue electronic invoices as of 15 May 2021 – the third phase of the e-invoicing mandate. This came after the implementation of the first phase on 15 November 2020 and the second phase on 15 February 2021 respectively.