As of 1 November 2024, businesses conducting B2B sales in Egypt must validate their buyer’s Tax ID and a newly introduced Unique Identification Number (UIN) through a new digital system.
The dual validation process, essential for zero-rated transactions, is intended to strengthen VAT compliance and reduce VAT fraud under the VAT reverse charge mechanism.
The validation process will be automated and done in real time, with API integration with the Tax Authorities’ (TA) system available to ensure instant validity checks.
Non-resident businesses providing digital or remote services must register with the Tax authorities via a simplified tax registration process to access the new Tax ID validation service. Local businesses acquiring digital services from foreign companies also need to obtain a UIN.
Applications for UINs and registration to access Tax ID validation services can be made on the TA website from 1 October 2024. User guides concerning UINs and the validation process have been published on the TA website.
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