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No E-Invoice, No Deduction: Electronic Invoicing and Input VAT Recovery in Egypt

Ask most people when a business must register for VAT in Egypt, and they will name a number: half a million pounds of turnover. It feels like a comfortable runway — operate, grow, and worry about VAT once you approach the threshold. For a large category of businesses, that belief is simply wrong, and acting [...]

VAT Registration in Egypt: The Threshold Trap and the 30-Day Clock

Ask most people when a business must register for VAT in Egypt, and they will name a number: half a million pounds of turnover. It feels like a comfortable runway — operate, grow, and worry about VAT once you approach the threshold. For a large category of businesses, that belief is simply wrong, and acting [...]

Reverse-Charge VAT on Imported Services in Egypt: A Hidden Liability for Foreign Companies

Every month, a foreign company operating in Egypt pays for services that originate abroad — management and service fees from a parent company, software and cloud subscriptions, consultants, marketing agencies, engineering support, intellectual property licenses. None of these foreign suppliers charges Egyptian VAT. So the VAT is never recorded. And quietly, transaction by transaction, a [...]

Egyptian VAT Executive Regulations: Full English Translation

Ministerial Decision No. 66 of 2017 — implementing the Value Added Tax Law (Law No. 67 of 2016). Issuance Provisions and Articles 1–79, current through October 2025. The Egyptian VAT Executive Regulations, issued by Ministerial Decision No. 66 of 2017, are the operative rules that put Egypt's Value Added Tax Law (Law No. 67 of [...]

Non-Compliant by Default: Egypt’s National Drug Track-and-Trace Mandate and the Risk of a Frozen Supply Chain

Egypt's drug track-and-trace regime has moved from aspiration to enforcement. Under the Egyptian Drug Authority's Decrees No. 475 and No. 804 of 2025, a single coding or data failure can render an otherwise sound product legally "non-compliant" — and that status can suspend the product's circulation, suspend its supply, and lead to seizure and destruction [...]

Egyptian Value Added Tax Law No. 67 of 2016 — Complete English Translation

Issued: 5 September 2016 | Published: Official Gazette No. 35 bis (ج), 7 September 2016 | In force from: 8 September 2016 | Issued by: Abdel Fattah El-Sisi, President of the Republic Incorporates all amendments through Law No. 3 of 2022 (effective 27 January 2022). Arabic official text is authoritative in all cases. Translation by [...]

The Energy Efficiency Officer Obligation: What Egyptian Electricity Law Requires from Industrial Operators — and the Compliance Event Most Foreign Equipment Suppliers Never Flag

A foreign energy company installs waste heat recovery equipment at an Egyptian petroleum facility. The installation is completed on schedule. The commercial deliverables under the partnership agreement are met. The equipment performs as specified. Both parties consider the engagement a success. What neither party addressed is that the installation altered the facility's electricity generation profile. [...]

Operating in Egypt Without an Electricity Supply Contract Is a Criminal Offence. Most Foreign Companies Do Not Know They Need One.

A foreign technology company deploys a team of engineers at an Egyptian petroleum facility. The engineers work on-site for six months — installing equipment, commissioning systems, running tests. They consume electricity throughout. The facility's management never raises the issue. The commercial contract says nothing about it. Two years later, the Egyptian prosecutor's office opens an [...]

Installing Energy Generation Equipment in Egypt: The EEUA Licence Obligation Most Foreign Companies Never See Coming

A European company wins a contract to install waste heat recovery systems at an Egyptian petroleum facility. The equipment is commissioned. It begins generating electricity from thermal waste that would otherwise be lost. The facility's energy costs drop. Both parties are satisfied. Six months later, the Egyptian regulatory authority opens an inquiry. The company has [...]

Egypt’s Electricity Law No. 87 of 2015 — Full English Translation

Issued by: President Abd El-Fattah El-Sisi | Published: Official Gazette, Issue 27 bis (c), 8 July 2015 | Effective: 9 July 2015 | As amended by: Law No. 192 of 2020 and Law No. 70 of 2021 The Arabic official text is authoritative. This translation is prepared for reference purposes only. Preamble Law No. 87 [...]

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