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Any business providing taxable supplies in Egypt is liable to VAT register if their sales exceed EGP 500,000 per annum. There is no voluntary VAT registration option.
In the case of imported B2B services, there is no automatic requirement for a foreign supplier to register; instead the Egyptian customer may record the import under the reverse charge rule.
There is no scope for Group VAT registrations for connected businesses. VAT registrations must include a special application form and include hard copies of the business entity’s tax card, commercial register and import card.
Non-resident businesses supplying taxable goods are also required to VAT register via a local Fiscal Representative. The latter is responsible and liable for the registration, filing and payment of VAT. If there is no registration in place, then a resident Egyptian customer is responsible for withholding any VAT due.
+44 (0)1273 022400