Egypt's electronic receipt: who must issue it, when, and the penalty

Executive summary

• The basis is articles 35 and 37 of Unified Tax Procedures Law No. 206 of 2020, Ministerial Decision No. 230 of 2022 as amended by Decision No. 38 of 2024, and the decisions of the Head of the Egyptian Tax Authority (the ETA) that identify the obliged taxpayers.
• The mandate began on 1 July 2022 and the last date in the Minister's schedule is 31 December 2025. As at 9 October 2026 the ETA's list contains no later phase.
• A point of sale must be activated before submission on any channel.
• A receipt is submitted in real time and within 24 hours of issue; after that it needs a late-submission request, within 30 days.
• The fine is EGP 20,000 to 100,000 (article 71). A cost is deductible only if supported by electronic invoices or receipts (receipts from January 2025), and joining the system is a condition of benefiting from the simplified tax regime.

The basis and who is subject

Article 35 of the Law requires those identified by the executive regulations to record their purchases and sales on an electronic system covering "all cash or electronic collections", and article 37(4) requires the tax invoice to be issued "in the form of an electronic document". The mandate itself came with Ministerial Decision No. 230 of 2022, in force from 26 May 2022:

"Taxpayers and liable persons registered with the Egyptian Tax Authority shall issue electronic tax invoices (electronic tax receipts) for services rendered and goods sold to the final consumer, in accordance with the time phases and segments set out in the following table" (article 1).

The Minister's schedule sets the phases by activity and region. Decisions of the Head of the ETA name the obliged taxpayers in lists published on the ETA website, each with its start date, and the ETA's inquiry service shows who is covered. Any taxpayer may register before its date (article 3 of the Decision).

The receipt has its own decisions and phases, separate from the electronic invoice. A transaction between companies takes an electronic invoice whatever its value, not a receipt, and a taxpayer obliged to e-invoice whose dealings are only with final consumers applies for voluntary registration on the receipt system.

The phases and their dates

Separate decisions covered taxpayers in Sharm El-Sheikh from 1 November 2022, specified tourist villages and centres on the North Coast from 25 August 2023, and further named lists in the second half of 2024. Since Decision No. 702 of 2023 the phase decisions also require registration on the portal of the ETA's citizens' incentive programme, "Your invoice, your protection and your prize".

The start date that binds a taxpayer is the one in the decision covering it, and it can differ from the schedule: the schedule set 15 March and 15 May 2025 for phase 7, while Decision No. 123 of 2025 set 1 July 2025. As at 9 October 2026 every date in the schedule has passed, and the latest decision on the ETA's list is No. 361 of 2025. The list has no decision naming the taxpayers of the second sub-phase of phase 9, and no later phase.

Before the first receipt: registration and points of sale

Article 2 of Decision No. 230 requires registration on the system, by self-registration or through the tax office, integration with it from an ERP system or points of sale, coding under GS1 or EGS, and submission "in real time on the system's live operating environment from the date set for each phase".

According to the ETA's guide, a point of sale is approved after the device is inspected; the taxpayer then registers it under "Points of sale" in its profile on the portal, keeps its client ID and client secret, and authenticates the device. The point of sale must be activated before submission on any channel, and only a taxpayer assigned the B2C tag on the system can submit receipts. The temporary tax card introduced by Law No. 150 of 2026 cannot be used to issue receipts (article 27 bis).

Issuing to the final consumer and the submission window

The printed receipt carries the unique identifier (UUID) and a QR code, so that the consumer can look it up on the system. The national ID of a buyer who is a natural person must be included where the receipt reaches the threshold configured on the system, EGP 150,000 for receipts of version 1.2 and later.

Under the frequently asked questions guide the ETA publishes (version 24, January 2024), submission must not exceed 24 hours from issue, in UTC. A receipt more than 24 hours but not more than 30 days old is submitted through the portal's late-submission facility with its original date, within 48 hours of the request. Late-submission requests are capped each year and must state a reason. The ETA reserves the right to take legal action where receipts are not submitted in real time, unless the taxpayer gives a reason it accepts.

What follows from not issuing

The fine. Breach of article 35 (paragraphs 1 and 2) and article 37 (paragraphs 1 and 4) carries a fine of not less than EGP 20,000 and not more than EGP 100,000 (article 71).

The buyer's cost. Article 22(2) of the Income Tax Law, as replaced by Law No. 30 of 2023, requires costs to be "real and supported by electronic invoices or receipts", from January 2025 for receipts, and allows the Minister to extend that deadline by no more than a year; at its longest, an extension would have ended in January 2026. Costs not customarily documented, and those the Minister exempts, are excepted.

The simplified regime. Law No. 6 of 2025 (article 3), in force from 1 March 2025, makes its incentives conditional on joining the ETA's electronic systems, the electronic receipt included, "in accordance with the mandatory phases set by decision of the Head of the Authority, and issuing the prescribed invoices or receipts". The regime is covered in Egypt's simplified tax regime for small enterprises.

The technical integration is covered in ERP integration with the e-invoice and e-receipt systems, and the invoice rules in E-invoicing in Egypt. Rejection of documents, credit and debit notes, the e-signature certificate, and selling through social-media pages and online stores are outside this bulletin.

What this requires

• Confirm through the ETA's inquiry service whether, and from what date, a decision covers the business, rather than relying on the Minister's schedule.
• A business in a segment whose date has passed but which is not named should not assume it is outside the mandate; voluntary registration is open to it.
• Register and activate points of sale before the start date, not on it.
• Check daily for unsubmitted receipts, because late submission is limited and conditional.
• When buying for the business from a seller who issues receipts, ask for an electronic invoice in the business's name.

The firm's Tax Department confirms a business's start date, registers it and its points of sale on the system, and follows up late receipts and reconciles them with the books.

Mahmoud Nassef, Founder Partner
Chartered Accountant, Ministry of Finance, Egypt

Member, Egyptian Society of Accountants & Auditors
Member, Egyptian Tax Society
Member, Egyptian Society for Public Finance and Taxation

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Disclaimer: This bulletin is prepared for general information on the legislation in force at the date of its publication. It does not constitute a professional opinion or tax or legal advice on any particular matter, and it should not be relied upon in place of advice based on an examination of the circumstances of each case. Nassef & Partners International accepts no responsibility for any action taken, or refrained from, in reliance on its contents. The positions stated remain subject to subsequent legislation and decisions.