Egypt has been gradually implementing its e-receipt system as part of its wider digital tax transformation strategy. The rollout has been structured into multiple phases, with each stage expanding the scope of businesses required to issue electronic tax receipts for sales of goods and services to final consumers. Earlier phases of the system targeted large retailers and high-volume taxpayers, while subsequent stages extended obligations to more sectors and taxpayer categories.
The Egyptian Tax Authority has issued Resolution No. (281) of 2025, launching the second sub-phase of the eighth main phase of the electronic receipt system. Under this decision, taxpayers and liable entities listed in the annex of the resolution must begin issuing electronic tax receipts in the actual operating environment starting September 15, 2025. These businesses are also required to register for the incentive program “Your Invoice – Your Protection and Your Prize” via the Authority’s online portal.
Rasha Abdel Aal, Head of the Egyptian Tax Authority, emphasized that taxpayers bound by this resolution must comply with the technical requirements for integration and use the Authority’s online resources for guidance. Information and tutorials have been made available through the Tax Authority’s website, Facebook page, and YouTube channel, including the “Guide to Dealing with the Electronic Receipt System.” Businesses can also check whether they are included in the mandatory list through the Authority’s online inquiry service.
