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Longer references — doing business in Egypt, the annual tax calendar — as downloadable PDFs.
How is inventory valued in Egyptian accounts? At the lower of cost and net realisable value under EAS 2, and for tax, net profit is built on the EAS-based income statement.
Does Egyptian law require full IFRS statements? No: statutory statements stay under EAS. IFRS 1 governs the opening statement when a group, lender or foreign listing needs one.
How much is the personal exemption, and where does the 27.5% band start? Why do higher earners lose every lower band? Articles 8 and 13 as amended in 2024, with a worked example.
Same net profit under Egyptian standards and IFRS? Not always: the profit share, investment property, sovereign-debt losses and hyperinflation diverge; the currency gaps closed.
Has your turnover reached Egypt's VAT registration threshold? EGP 500,000 within the fiscal year, 30 days to apply, or the ETA registers the business itself.
What steps and documents does GAFI's Investor Services Centre require to incorporate a company, and what changes for foreign founders? The 2026 guide sets it out step by step.
How much tax relief does Egypt's Investment Law grant, and what fee do free zone projects pay instead of tax? The rates, caps and exclusions, read from the law itself.
Which Egyptian companies must appoint an auditor? Five categories under the Companies Law, and the auditor's own eligibility turns on registration after a set training period.
Paying interest, royalties or fees to a non-resident? Withhold 20% and remit it the next working day. Article 56 sets the exemptions, treaty refunds and cost of not withholding.
How is an ageing report read and collection run? Egyptian Accounting Standard 47 requires lifetime expected credit losses on trade receivables and allows a provision matrix.
How do customer, vendor and stock balances move into Odoo without breaking the tie-out to the old system? Import in order, post invoice by invoice, then lock the period.
How much must an Egyptian joint-stock company set aside as a legal reserve, and when may it stop? What share goes to employees? The rules, and their accounting and tax treatment.