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Egypt

Egypt

Explore the requirements and rules that apply to electronically supplied services in Egypt.

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Supplies of e-services to consumers (B2C)

Is a non-resident supplier of e-services to consumers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

Yes.

If there is no current requirement, is there any anticipated change to that position?

Not applicable, requirement is already in place.

Is an invoice compliant with the VAT/GST law in the customer's country required?

Yes.

Supplies of e-services to businesses (B2B)

Is a non-resident supplier of e-services to business customers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

Yes.

If there is no current requirement, is there any anticipated change to that position?

Not applicable, requirement is already in place.

If there is not a requirement for the non-resident supplier to register for VAT/GST, are the services subject to VAT/GST withholding by the customer?

Not applicable.

Where there is a current or future requirement for non-resident suppliers to register and/or account for local VAT/GST or a customer VAT withholding requirement:

When did/will that requirement come into effect?

8 September 2016

What is the applicable annual turnover threshold (in local currency) for that requirement to apply?

500,000 Egyptian pounds (EGP)

Is simplified or standard registration required?

It is currently a standard registration. The tax authority has not issued any more detailed regulations about the type of registration.

Does the requirement apply to all e-services?

Yes.

Contacts

Ahmed Salah
Senior Manager
T +20235362211
E Asalah@kpmg.com
 

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