Egypt temporary tax card: eight months, no electronic invoice

Executive summary

• Law No. 150 of 2026, amending certain provisions of the Unified Tax Procedures Law issued by Law No. 206 of 2020, was published in the Official Gazette, issue No. 30 bis (A), on 28 July 2026 and applies from the day following its publication.
• A business being incorporated may apply to the Egyptian Tax Authority (the ETA) for a temporary tax card valid for eight months to complete its incorporation and licensing formalities (the added article 27 bis).
• The card may not be used to issue electronic receipts or invoices — and that restriction is what determines its practical value.
• Regular accounting books and records may be kept manually or electronically (article 38, first paragraph, as replaced).
• The Head of the ETA's decision setting the form of the card, its contents and the procedures governing it had not been issued as at the date of this bulletin.

The law is one of seven tax laws published in the same issue of the Official Gazette; all seven are reviewed together in Egypt's July 2026 tax package.

The temporary tax card — article 27 bis

The law added a new article 27 bis:

By exception from article 27 of this Law, the ETA may, on the taxpayer's application, grant a temporary tax card valid for eight months for the purposes of completing the incorporation and licensing of its activity. Where any amounts fall due to the ETA during the validity of the temporary tax card, the taxpayer shall settle them starting from the date of its expiry. The Head of the ETA shall issue a decision setting the form of the temporary tax card, specifying the data to be entered on it, its validity date, and the procedures governing it in a manner not conflicting with the ETA's electronic systems.

Without prejudice to the first paragraph of this article, the temporary tax card may not be used to issue electronic receipts or invoices.

Three points in that text deserve attention.

The grant is discretionary, not automatic. The text says the ETA "may", and the application comes from the taxpayer. The card is not a right that follows from asking.

The purpose is defined. Completing the incorporation and licensing of the activity, not carrying it on.

Amounts due are deferred, not extinguished. What falls due to the ETA during the card's validity must be settled from the date it expires. The card creates no exemption; it moves the date of payment.

The restriction that decides its value

The text bars the use of the temporary card to issue electronic receipts or invoices. In practice this means the card does not enable trading in any activity that requires the issue of an electronic invoice or receipt.

A business that must issue electronic invoices or receipts from the start of its activity gains nothing operational from the card. Its use is confined to completing the formalities that themselves require a valid tax card. The decision whether to apply for one starts from a single question: will the activity need electronic invoicing during those eight months?

Books, manually or electronically — article 38

The law replaced the first paragraph of article 38:

Without prejudice to the provisions of Law No. 6 of 2025 on certain tax incentives and facilities for projects whose annual turnover does not exceed twenty million pounds, and having regard to the provisions of the Law on Joint Stock Companies, Partnerships Limited by Shares, Limited Liability Companies and Single Person Companies issued by Law No. 159 of 1981, every taxpayer carrying on a commercial, industrial, craft or professional activity shall keep the regular accounting records and books provided for in the Commerce Law issued by Law No. 17 of 1999, manually or electronically.

The provision settles that keeping the regular books electronically satisfies the obligation, and ties the content of "regular" to Commerce Law No. 17 of 1999, having regard to Companies Law No. 159 of 1981 and without prejudice to Law No. 6 of 2025.

What this requires

• For businesses being incorporated: assess the need for a temporary card against the electronic invoicing restriction before applying.
• For those holding one: schedule the amounts falling due to the ETA during its validity, and record the expiry date as the start of the payment period.
• For those keeping books electronically: verify that the records meet the conditions of regularity set by Commerce Law No. 17 of 1999. Electronic form is a method of keeping, not a relaxation of the conditions.
• Track the Head of the ETA's decision on the form and contents of the card, which will set the procedure for obtaining it.

The firm's Tax Department advises businesses being incorporated on their position and tracks the implementing decisions as they are issued.

Mahmoud Nassef — Chartered Accountant (Egyptian Register), Founder Partner

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.