B2B and B2G e-invoicing covers all VAT-registered resident taxpayers with no threshold, and paper is invalid for input tax. B2C e-receipts are DIFFERENT: they apply only to taxpayers named in the annexes to successive ETA decisions, published wave by wave — check the ETA's own taxpayer lookup rather than inferring from company size. Zero-rated and exempt supplies still require an e-invoice. Imports require e-invoices with GS1 codes for customs clearance via NAFEZA. Reverse-charge services from foreign suppliers are handled in the VAT return, not on the portal. Non-residents sit outside the ETA portal.
Two systems, not one: e-invoice (B2B/B2G, real-time clearance) and e-receipt (B2C, 24-72h) have different schemas, different signing devices and different deadlines. Teams that build the ETA invoice API and assume B2C is covered are wrong. Critically, B2C is NOT universally mandatory — it is a named-list rollout, so any row claiming "B2C mandatory for all since [date]" is incorrect. GS1 product coding at line level is mandatory and is the single biggest data-readiness blocker for foreign ERPs; EGS codes must be registered before you can transmit. Correction windows are short and asymmetric: buyers get roughly 3 days to reject, sellers get 7 days to cancel with buyer approval, after which you are into credit notes referencing the original UUID. ETA also operates a public non-compliance blacklist. Many widely-cited country guides for Egypt are badly stale.
1 of 5 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
