Key compliance facts
Standard
JSON / XML (ETA schema)
Authority
ETA — Egyptian Tax Authority
Mandatory For
Large and medium taxpayers (phased to all registered businesses)
Effective Date
November 2020 (large taxpayers) · 2021–2022 (progressive expansion)
About Egypt E-Invoicing
Egypt's e-invoicing system, managed by the Egyptian Tax Authority (ETA), uses a clearance model where invoices are submitted to the ETA platform for signing and validation before being delivered to the buyer. The system covers B2B transactions and has been progressively extended. Invoices are submitted via REST APIs in JSON or XML format and require digital signatures using the taxpayer's registered token.
Implementation Phases
- ✓
Large Taxpayers
Nov 2020First 134 large taxpayers required to use the e-invoicing platform.
- ✓
Expansion Wave 1
Feb 2021Expanded to additional large and selected medium taxpayers.
- ✓
Full Coverage
2022–2023Mandatory for all registered taxpayers above a revenue threshold.
Key Compliance Facts
- JSON and XML submission formats supported
- Digital signature required using USB token or HSM
- Real-time clearance via ETA API before invoice delivery
- Buyer must also be registered on the ETA platform
- Supports multiple document types: invoices, credit/debit notes
Frequently Asked Questions
Is e-invoicing mandatory in Egypt?
Large and medium taxpayers (phased to all registered businesses). Status: Live & Mandatory.
Which authority regulates e-invoicing in Egypt?
ETA — Egyptian Tax Authority
What e-invoicing standard does Egypt use?
JSON / XML (ETA schema)
What is the e-invoicing model in Egypt?
Clearance
When did Egypt e-invoicing take effect?
November 2020 (large taxpayers) · 2021–2022 (progressive expansion)