ETA (Egypt e-invoicing)

The ETA is Egypt's tax authority and the body that runs the country's e-invoicing and e-receipt systems.

Definition

The ETA (Egyptian Tax Authority) is Egypt's tax administration. It has rolled out a mandatory national platform covering two complementary schemes: the e-invoice for business-to-business transactions and the e-receipt for retail sales to consumers.

Documents are submitted to the platform, which checks them and assigns a unique identifier attesting to their validation.

How it works

The scheme follows a clearance model: before an invoice is fully enforceable, it is submitted to the ETA platform, which verifies its structure, its product codes and the issuer's electronic signature.

• Businesses must use standardised product codes (for example a GS1-style nomenclature or an approved internal code set).
• Each issuer must hold an electronic signing certificate.

Roll-out happened in successive waves, gradually widening the scope of taxpayers covered.

Good to know

ETA compliance underpins many processes: only invoices correctly reported on the platform are recognised for VAT deduction and certain administrative obligations.

The pairing of e-invoice (B2B) and e-receipt (B2C) aims for complete coverage of transactions in the formal economy.