Obligation to issue E-invoices


 On 28 July 2020, the Egyptian Tax Authority (“ETA”) issued the decree no. 386 of 2020 (the “Decree”) in application of the Ministry of Finance decree no. 188 of 2020, obliging a number of companies listed under the Decree and VAT registered companies to issue e-invoices with regards to sold goods and services as of 15 November 2020.


 Scope of Application and Requirements

 The Decree obliges certain companies – as a first phase, one hundred thirty-four companies - to issue e-invoices with regards to sold goods and services after satisfying the requirements and technical conditions (the “Requirements”) set out in the Decree, including, inter alia, the following: 

  1. Obtaining an e-signature certificate;
  2. using the “GS1”coding system or an internal coding system, which shall be connected with the “GPC” categorizing system;
  3. registering the company under the ETA e-invoicing system; and
  4. appointing and registering at the ETA a responsible person for the e-invoicing system within the company.


The Decree permits companies, which are not listed under the Decree to issue e-invoices provided they satisfy the above-mentioned Requirements.


It is worth noting that the Minister of Finance Decree no. 188 of 2020 adds that e-invoices must include the issuer’s e-signature and the unified code related to the goods or services, subject of the e-invoice, which is certified by the ETA.


Entry into Force

The Decree is effective as of 28 July 2020. The listed companies in the Decree benefit from a grace period extending to 15 November 2020 to apply the e-invoicing system.



 There is no specific penalty for non-compliance with the Decree. We will follow-up on any explanatory decrees and keep you informed.