Compliance · 🇪🇬 Egypt Live mandate

Egypt — ETA e-invoicing & e-receipt clearance

ETA clearance live for B2B/B2G · e-receipt expanding for B2C — regulator: Egyptian Tax Authority (ETA). Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

Egypt's e-invoicing portal handles B2B and B2G real-time clearance; e-receipt is the parallel B2C channel.
Clearance has been universal for VAT-registered entities since the 2021–2023 wave rollout; the 2026 reform pulls in smaller taxpayers via a lowered EGP 250,000 revenue threshold (down from EGP 500k).
Format: JSON or XML against the ETA schema; mandatory HSM-based digital signature (USB token or hardware module) for B2B/B2G.
B2C e-receipts must carry an ETA-validated QR code from 2026.
Heavy penalties: EGP 20,000 + EGP 1,000/day for non-registration; tiered fines up to EGP 10,000 per invoice for late reporting.

Deadlines

Date	Who	What
2020-11-15	Pilot — 134 large taxpayers	Phase 0 e-invoicing live.
2021-2023	Waves 1–9	All VAT-registered companies onboarded by April 2023.
2022-2024	B2C e-receipt waves	Mandatory B2C e-receipt rolled out by sector and turnover.
2026-03-31	All taxpayers ≥ EGP 250k revenue	Resolution 281 of 2025: registration deadline at the lowered threshold.
2026	All B2C	Every printed e-receipt must display an ETA-validated QR code.

Background

Egypt's Tax Authority (ETA) launched its e-invoicing programme in late 2020 and reached universal B2B/B2G coverage by April 2023. A separate e-receipt system covers B2C, expanding wave by wave.

The mandate is a hard clearance: an invoice not validated by the ETA portal is not legally valid for VAT purposes. Sellers post JSON or XML to the ETA API, sign with an HSM-issued certificate, and receive a UUID + acknowledgement. The buyer can verify the invoice via QR code on a public ETA endpoint.

Resolution 281 of 2025 (effective in 2026) lowered the registration threshold from EGP 500,000 to EGP 250,000 annual revenue and introduced a three-tier penalty regime that escalates from a warning flag to suspension of issuance ability.

Format profile

JSON or XML per the ETA schema (versioned; current production version is v1.0+).
Seller TIN + buyer TIN required for B2B; B2C uses anonymised buyer block.
HSM-based digital signature mandatory for B2B/B2G (USB token or HSM).
Goods classification uses GS1/EGS codes; service lines use EGS service codes.
B2C e-receipt: simpler schema, near-real-time submission (within minutes of issuance).

Required fields

seller.tinstring (9 digits)required

Egyptian TIN.
lines[].itemCodestringrequired

GS1 GTIN or EGS code per the ETA classification.
invoice.signatureobjectrequired for B2B/B2G

PKCS#7 / CAdES envelope produced by the seller's HSM token.

Public sector (B2G)

Combined private + public flow — no dedicated B2G hub for this country.

B2B reporting / clearance

ETA e-invoicing portal — Real-time clearance for B2B/B2G; near-real-time reporting for B2C via the e-receipt channel.

Lifecycle status	Reported as
`submitted`	Invoice posted to ETA — pending validation.
`valid`	Cleared; UUID returned; invoice may be delivered to buyer.
`invalid`	Validation failed; correct and resubmit.
`cancelled`	Storno acknowledged within the cancellation window.

Error codes

Generic Peppol BIS schematron error codes apply (BR-*, EN16931-*); no country-specific overlays.

Testing in sandbox

What you want to test	How
Egypt B2B happy path	Sender TIN `123456789`, recipient any ETA-registered TIN in Flowie sandbox; UUID echoed back.

FAQ

Do I need an HSM token to issue e-invoices in Egypt?

For B2B/B2G yes — the signature must be produced on a hardware token or HSM bound to the seller's TIN. Flowie offers a managed HSM service for staging; production requires the seller's own ETA-approved certificate.

References

Primary sources (government / regulator / standards body):

Egyptian Tax Authority (English) — ETA — tax authority.
ETA · eInvoicing portal — Production e-invoicing portal.
ETA · eInvoicing & eReceipt SDK — Technical integration documentation.

Industry analyses (vendor trackers — useful for cross-referencing):

EDICOM · Egypt e-invoicing — Industry tracker — wave timeline.
Pagero · Egypt compliance — Industry tracker.