Head of the Egyptian Tax Authority
Decision no. 323 year 2022
Considering what was stipulated in previous decisions obligating registration on the electronic invoice system, all companies registered in tax offices in all governorates of the Republic, in accordance with the list of taxpayers announced on the website of the Egyptian Tax Authority (https://www.eta.gov.eg) – are obligated to issue electronic tax invoices for the goods or services they sell or perform.
The companies referred to in Article 1 of this Resolution shall abide by the following technical controls and conditions:
- Issuance of the electronic seal certificate.
- Use the GS1 or EGS coding system.
- Implementation of the company’s registration procedures in the electronic invoice system, through the self-registration feature on the system and its requirements.
- Implementation of the necessary steps to integrate with the electronic tax invoice system at the Egyptian Tax Authority, and test cases for the functions of the system, for companies that have an invoicing system (ERP System).
- Using the Portal system portal for companies that do not have an invoicing system (ERP System), according to the criteria set by the Egyptian tax authorities.
- Issuing invoices electronically through the actual operating environment of the electronic invoice system.
Please be guided accordingly.