e-Invoicing in Egypt: Timeline, Guidelines, Process, and Steps for Implementation

Egypt is steadily progressing with its e-receipt mandate, aimed at digitising B2C transactions through real-time verification. Managed by the Egyptian Tax Authority (ETA), the Egypt e-invoicing system aims to modernise VAT reporting, prevent tax evasion, and improve overall compliance. While the system was originally expected to be fully implemented by 2024, multiple delays have pushed the timeline forward. 

As of now, the rollout has reached its second stage, covering the sixth wave of taxpayers under Resolution No. 405/2024. Businesses in scope must integrate their ERP systems or point-of-sale devices with the central e-receipt platform to ensure valid, real-time transmission of receipts. The obligation to issue electronic receipts became effective on 15 January 2025. This article explains what e-invoicing is, the key steps for e-invoicing implementation, and how businesses in Egypt can ensure timely compliance.

What is e-Invoicing in Egypt?

E-invoicing in Egypt is a government-led digital system managed by the Egyptian Tax Authority (ETA). It requires VAT-registered businesses to issue structured electronic invoices instead of paper-based ones. The accepted formats are XML or JSON. Each e-invoice in Egypt must be digitally signed and contain a unique UUID issued by ETA. This system helps verify invoice data in real time and ensures secure sharing between the issuer and the tax authority. All businesses must register with the ETA’s e-invoicing platform before using the system.

e-Invoice Implementation Timeline

Egypt has been rolling out e-invoicing in phases, beginning with large enterprises and gradually expanding to all VAT-registered businesses. Below is a simplified timeline highlighting key stages of the implementation:

e-Invoicing Process in Egypt

Businesses that are required to issue e-invoices in Egypt must follow a standard process set by the Egyptian Tax Authority (ETA). This Egypt e-invoicing process is meant to ensure all invoices are valid, traceable, and stored securely.

1. Account Setup: Companies must first register on the ETA portal and create an electronic account. They also need to obtain an electronic seal certificate from an approved provider.
2. Invoice Preparation: Invoices must be created in XML or JSON format. They should include details like Tax ID numbers of both the seller and buyer, Customer name and national ID (for B2C), Product or service codes using global classification standards, etc. 
3. Electronic Signature: Each invoice must be signed using a secure device (HSM or USB token) to prove that it came from the correct source.
4. Unique Code Assignment: After signing, each invoice is sent to the ETA, which assigns a unique code (UUID). This code is used to track the invoice and link related documents like credit or debit notes.
5. Submission & Approval: The signed invoice is submitted to the ETA in real time. Once it’s reviewed and approved, both the business and the customer receive a confirmation.
6. Storage and Archiving: Approved invoices must be stored safely by the company for at least 7 years. These records may be reviewed during a tax audit.

e-Invoicing Compliance Guidelines

To comply with Egypt’s electronic invoicing regulations, businesses must follow specific rules issued by the Egyptian Tax Authority (ETA). Here are the key requirements:

1. Mandatory Registration: Companies must register on the ETA platform and activate their digital account.
2. Use Approved Formats: e-invoices must be generated in XML or JSON format only.
3. Digital Signature Required: All invoices must be electronically signed using an HSM or USB token.
4. Real-Time Submission: Invoices must be submitted in real time to the ETA for approval.
5. 7-Year Archiving: Approved e-invoices must be stored securely for at least seven years.

Who Needs to Comply with e-Invoicing in Egypt? 

As of 2025, all businesses registered for VAT in Egypt are required to issue electronic invoices for B2B transactions and electronic receipts for B2C transactions. Non-compliance may result in the inability to claim VAT deductions or refunds.

Benefits of e-Invoicing in Egypt

e-invoicing brings major improvements to how businesses handle taxes and transactions in Egypt.

• Cuts down paperwork and reduces the chance of errors
• Makes it easier to track and verify invoices instantly
• Speeds up VAT refund and tax deduction processes
• Simplifies compliance through automated reporting
• Helps limit tax fraud by linking with the tax authority’s system

How can ClearTax help a business with e-Invoicing in Egypt? 

ClearTax helps businesses meet Egypt’s electronic invoicing requirements set by the Egyptian Tax Authority (ETA) through:

• Seamless ERP & POS Integration: Automatically generates and submits e-invoices in XML or JSON format as required by the ETA.
• Real-Time Validation: Ensures all invoices meet regulatory standards before submission, reducing the chance of rejections.
• Cloud-Based e-Invoicing Platform: Allows companies to create, track, and manage invoices securely and from anywhere.
• Digital Signing Support: Assists with electronic signatures using HSM or USB tokens, as required by ETA.
• Timely Alerts & Reports: Notifies users of deadlines, submission status, and compliance issues to help avoid penalties.

Conclusion

In Egypt, e-invoicing compliance requires businesses to follow a structured process, from generating invoices in XML or JSON formats to obtaining approval from the Egyptian Tax Authority (ETA). Ensuring timely, accurate compliance is essential to avoid penalties. ClearTax streamlines this process by integrating ERP and POS systems, automating compliance checks, and offering real-time invoice validation. With ClearTax’s cloud-based platform, businesses can easily manage invoicing and reporting and stay compliant with Egypt’s e-invoicing requirements.