The Egyptian Tax Authority (ETA) has issued Resolution No. 281 of 2025, which governs the implementation of the next phase of Egypt’s electronic receipt system. This resolution specifically targets taxpayers registered at the Sixth District (El-Sadis) and Fifth Settlement (El-Tagamo El-Khamis) tax offices in Cairo whose names appear in the annex attached to the decision.
Key Details
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Affected taxpayers must issue electronic tax invoices and documents through the production environment for all goods sold and services provided to final consumers (B2C transactions) starting 15 September 2025.
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The resolution forms part of Egypt’s ongoing digitalization of tax administration through the implementation of electronic receipts and invoices for business-to-consumer transactions.
Implementation Timeline
The new requirements take effect on 15 September 2025, and apply specifically to those taxpayers listed in the annex to Resolution 281/2025.
Businesses should verify if they are included in the affected taxpayer list and take immediate steps to ensure their systems are prepared for compliance before the September implementation deadline.
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