Effective 22 June 2023, electronic distribution platforms (EDP), such as a website, internet portal, online store, or online marketplace, are required to charge and collect VAT on the sale of remote services and electronic services made to Egyptian consumers through their platforms.
Remote services are services that at the time of the performance there is no necessary connection between the physical location of the recipient and the place of physical performance. Remote services include electronic services such as e-books and software, as well as legal or consultancy services that are provided remotely.
Egyptian Tax Authority guidance on the new VAT guidelines can be found here.
