On 8 August 2022, Egyptian Tax Authority ETA had announced the implementation of the Second Phase of the e-Receipt System. As of 1 October 2022, 400 taxpayers will have to issue electronic tax receipts for services performed or goods sold to the final customer. The obligated taxpayers’ names are included in the list attached to the issued Resolution no345 and the announcement can be found on the official website of ETA. The electronic receipt system is based on the creation of a central electronic system that enables ETA to monitor all commercial transactions for selling goods and providing services between businesses and consumers (B2C).