Egypt monthly VAT filing & compliance 2026 — deadlines, Form No. 10, penalties

Summary

Maher CF’s founder-focused guide covers Egypt’s monthly VAT return regime under VAT Law No. 67 of 2016 (as amended by Law 3 of 2022). VAT is administered by the Egyptian Tax Authority (ETA), with a 14% standard rate, a 5% rate for specified machinery and equipment, zero-rating for exports, and defined exemptions (basic foodstuffs, medical, educational and financial services). Certain “table tax” (schedule) items—such as telecommunications—attract additional specific rates alongside the standard VAT. [mahercf.com], [taxdo.com]
On registration, businesses must register within 30 days once taxable turnover reaches the EGP 500,000 threshold over the preceding 12 months, obtaining a Tax Registration Number via the ETA portal. Recent enforcement has tightened this: ETA Resolution No. 281 of 2025 cut the e-invoicing/registration threshold to EGP 250,000 with a March 2026 deadline. Non-resident suppliers of digital/remote services to Egyptian customers register under a simplified framework, and non-residents generally must appoint a tax representative. [taxdo.com], [afrotools.com]
The tax period is a calendar month, with VAT returns (Form No. 10) filed electronically via the ETA portal and payment due by the end of the month following the tax period (e.g. January’s return by end-February). Records must be kept for at least five years, and VAT filing links directly to Egypt’s mandatory e-invoice and e-receipt systems. Late filing, late payment or incorrect returns attract fines, interest and potential administrative or criminal sanctions. [mahercf.com], [vatcompliance.co]