---
title: "Egypt — ETA e-invoicing & e-receipt clearance"
description: "Egypt e-invoicing: ETA mandatory clearance for B2B/B2G live since 2021, e-receipt for B2C. 2025-26 reforms lower the registration threshold to EGP 250k."
canonical: "https://docs.get-flowie.com/compliance/eg"
source: "https://docs.get-flowie.com/compliance/eg.html"
---

# Egypt — ETA e-invoicing & e-receipt clearance

Compliance · 🇪🇬 Egypt Live mandate

# Egypt — ETA e-invoicing & e-receipt clearance

ETA clearance live for B2B/B2G · e-receipt expanding for B2C — regulator: [Egyptian Tax Authority (ETA)](<https://www.eta.gov.eg/en/home>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * Egypt's **e-invoicing** portal handles B2B and B2G real-time clearance; **e-receipt** is the parallel B2C channel.
  * Clearance has been universal for VAT-registered entities since the 2021–2023 wave rollout; the 2026 reform pulls in smaller taxpayers via a lowered **EGP 250,000** revenue threshold (down from EGP 500k).
  * Format: JSON or XML against the ETA schema; mandatory **HSM-based digital signature** (USB token or hardware module) for B2B/B2G.
  * B2C e-receipts must carry an ETA-validated **QR code** from 2026.
  * Heavy penalties: EGP 20,000 + EGP 1,000/day for non-registration; tiered fines up to EGP 10,000 per invoice for late reporting.



## Deadlines

Date| Who| What  
---|---|---  
**2020-11-15**|  Pilot — 134 large taxpayers| Phase 0 e-invoicing live.  
**2021-2023**|  Waves 1–9| All VAT-registered companies onboarded by April 2023.  
**2022-2024**|  B2C e-receipt waves| Mandatory B2C e-receipt rolled out by sector and turnover.  
**2026-03-31**|  All taxpayers ≥ EGP 250k revenue| Resolution 281 of 2025: registration deadline at the lowered threshold.  
**2026**|  All B2C| Every printed e-receipt must display an ETA-validated QR code.  
  
## Background

Egypt's Tax Authority (ETA) launched its e-invoicing programme in late 2020 and reached universal B2B/B2G coverage by April 2023. A separate _e-receipt_ system covers B2C, expanding wave by wave.

The mandate is a hard **clearance** : an invoice not validated by the ETA portal is not legally valid for VAT purposes. Sellers post JSON or XML to the ETA API, sign with an HSM-issued certificate, and receive a UUID + acknowledgement. The buyer can verify the invoice via QR code on a public ETA endpoint.

Resolution 281 of 2025 (effective in 2026) lowered the registration threshold from EGP 500,000 to **EGP 250,000** annual revenue and introduced a three-tier penalty regime that escalates from a warning flag to suspension of issuance ability.

## Format profile

  * **JSON or XML** per the ETA schema (versioned; current production version is v1.0+).
  * Seller TIN + buyer TIN required for B2B; B2C uses anonymised buyer block.
  * **HSM-based digital signature** mandatory for B2B/B2G (USB token or HSM).
  * Goods classification uses **GS1/EGS** codes; service lines use **EGS service codes**.
  * B2C e-receipt: simpler schema, near-real-time submission (within minutes of issuance).



## Required fields

  * seller.tinstring (9 digits)required

Egyptian TIN.

  * lines[].itemCodestringrequired

GS1 GTIN or EGS code per the ETA classification.

  * invoice.signatureobjectrequired for B2B/B2G

PKCS#7 / CAdES envelope produced by the seller's HSM token.




## Public sector (B2G)

_Combined private + public flow — no dedicated B2G hub for this country._

## B2B reporting / clearance

**ETA e-invoicing portal** — Real-time clearance for B2B/B2G; near-real-time reporting for B2C via the e-receipt channel.

Lifecycle status| Reported as  
---|---  
`submitted`| Invoice posted to ETA — pending validation.  
`valid`| Cleared; UUID returned; invoice may be delivered to buyer.  
`invalid`| Validation failed; correct and resubmit.  
`cancelled`| Storno acknowledged within the cancellation window.  
  
## Error codes

_Generic Peppol BIS schematron error codes apply (`BR-*`, `EN16931-*`); no country-specific overlays._

## Testing in sandbox

What you want to test| How  
---|---  
Egypt B2B happy path| Sender TIN `123456789`, recipient any ETA-registered TIN in Flowie sandbox; UUID echoed back.  
  
## FAQ

### Do I need an HSM token to issue e-invoices in Egypt?

For B2B/B2G yes — the signature must be produced on a hardware token or HSM bound to the seller's TIN. Flowie offers a managed HSM service for staging; production requires the seller's own ETA-approved certificate.

## References

**Primary sources** (government / regulator / standards body):

  * [Egyptian Tax Authority (English)](<https://www.eta.gov.eg/en/home>) — ETA — tax authority.
  * [ETA · eInvoicing portal](<https://invoicing.eta.gov.eg/index>) — Production e-invoicing portal.
  * [ETA · eInvoicing & eReceipt SDK](<https://sdk.invoicing.eta.gov.eg/>) — Technical integration documentation.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [EDICOM · Egypt e-invoicing](<https://edicomgroup.com/electronic-invoicing/egypt>) — Industry tracker — wave timeline.
  * [Pagero · Egypt compliance](<https://www.pagero.com/compliance/regulatory-updates/egypt>) — Industry tracker.