Tax Authority Extends E-receipt Obligations for B2C Transactions
- Resolution Issuance: The Egyptian Tax Authority (ETA) has issued Resolution No. 281 of 2025, targeting taxpayers registered at the Sixth District and Fifth Settlement tax offices in Cairo, as detailed in an attached annex.
- E-Invoicing Requirement: Affected taxpayers must begin issuing electronic tax invoices and documents for all B2C transactions starting September 15, 2025, as part of Egypt’s digital tax administration initiative.
- Implementation Timeline: The new requirements take effect on September 15, 2025, and businesses should check their inclusion on the affected taxpayer list and prepare their systems for compliance before the deadline.
Sources
- Sovos
- Decision No. (281) of 2025
- Taxpayers may verify their obligations through the ETA’s dedicated website.
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The Egyptian Tax Authority announces expansion of e-receipt obligation in B2C transactions
- New Mandate for Electronic Receipts: The Egyptian Tax Authority (ETA) has mandated additional taxpayers to issue electronic receipts for business-to-consumer (B2C) transactions, effective September 15, 2025.
- Integration Requirement: Taxpayers must integrate their point-of-sale (POS) devices or ERP systems with the ETA’s central system by the deadline to comply with Decision No. (281) of 2025, which is part of the ongoing establishment of the electronic receipt system.
- Verification Process: Taxpayers can confirm their compliance obligations through the dedicated ETA website, ensuring they meet the new electronic receipt requirements
Source Pagero
New taxpayers required to comply with mandate to issue electronic receipts for B2C transactions
- Mandatory E-Receipts Implementation: Starting September 15, 2025, taxpayers listed on the Egyptian Tax Authority’s (ETA) official website must issue electronic receipts (e-receipts) for goods and services sold to end consumers.
- Part of E-Receipt System Expansion: This requirement is part of the eighth sub-phase of the e-receipt system deployment, aimed at enhancing tax compliance through electronic integration between accounting systems and point-of-sale (POS) devices.
- Previous Compliance Deadlines: Earlier decisions (123/2025 and 225/2025) mandated compliance for two groups of taxpayers by July 1 and July 15, 2025, respectively, with specific groups outlined in the resolutions available on the ETA’s website.
Sources
Reference Decision No. 281/2025
Egypt Expands E-Receipt Mandate for B2C Transactions Starting September 2025
- Egyptian Tax Authority expands electronic receipt requirements for B2C transactions
- Decision No. 281 of 2025 issued on 26 July 2025
- Taxpayers listed in the annex must issue electronic receipts starting 15 September 2025
- System integrates accounting software with POS devices
- Part of the second subphase of the eighth main phase of the national e-receipt system
- Aims to digitise tax processes and improve compliance
- List of obligated taxpayers available on the authority’s website
Source: regfollower.com
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
