Egypt: Marketplace Liability on Sales of Remote Services and E-Services effective 22 June 2023

Robert Pelletier
May 26, 2023

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.

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Robert Pelletier

Robert Pelletier is a Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Robert specializes in research and analysis of global VAT and GST. Robert received a B.A. magna cum laude in Legal Studies from Quinnipiac University and a J.D. cum laude from Suffolk University Law School. Robert is a member of the Massachusetts Bar.
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