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Egypt Invoice Template: Fields, 14% VAT and ETA E-Invoicing

This is a reference layout for invoices in Egypt: your tax registration number, the branch and activity codes registered with the Egyptian Tax Authority (ETA), your customer's registration number, an EGS or GS1 code for each item, the tax on each line and the totals in Egyptian pounds (EGP). Use it to collect and check the data your invoicing system needs, or as a quotation or pro forma. It is not an ETA e-invoice. The ETA runs two systems: e-invoicing for sales to businesses (B2B), made mandatory in phases by ETA decisions from 2020 to 2022, and e-receipts for sales to final consumers (B2C), mandated by Minister of Finance Decision 230 of 2022 and still being extended in waves. In both, the document is submitted to the ETA as structured data carrying your digital signature. A printed copy of this layout, or a PDF made in InvoiceQuickly, is neither, so a business covered by a mandate cannot use it as its tax invoice. The layout downloads as an editable HTML file.

Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Issuer tax registration number
  • Branch code and taxpayer activity code registered with the ETA
  • Receiver ID: registration number (Egyptian business), national ID (resident) or VAT ID (foreign buyer)
  • EGS or GS1 item code and unit type code for each line
  • Tax type and rate on each line (VAT 14%, or another rate or tax that applies)
  • Amounts in EGP, with the exchange rate for any line sold in another currency

How to fill in this Egypt Invoice

  1. Download the template. It opens as an editable HTML file in your browser.
  2. Replace each bracketed field with your details. Totals are not calculated for you, so check the arithmetic.
  3. Print it or save it as a PDF from your browser. InvoiceQuickly does not create or store this document type.

Recommended Payment Terms

Agree payment terms with your customer in writing and state them on the invoice, for example "Payment within 30 days of the invoice date by bank transfer". The ETA invoice structure has optional payment fields for the bank name, bank address, local account number, IBAN, SWIFT code and payment terms, so you can carry the same details in your e-invoice. For a foreign customer paying in another currency, agree which currency the price is in; the e-invoice still records each line in EGP with the exchange rate used.

Tax Information

Article 3 of the Value Added Tax Law No. 67 of 2016 sets the standard VAT rate at 14% from fiscal year 2017/2018, with 5% on machinery and equipment used to make goods or provide services (except buses and passenger cars), and zero rate for qualifying exports (ETA English translation, updated to 15 January 2023; check later amendments for your goods or services). The rule requiring registrants to issue invoices now sits in the Unified Tax Procedures Law No. 206 of 2020, which repealed the VAT law's invoice article. In the ETA e-invoice, tax is recorded on each line by tax type, so VAT, table tax and other taxes are kept separate, and the document must carry at least the issuer's digital signature. InvoiceQuickly cannot produce ETA documents: it has no connection to the ETA, cannot sign documents or add EGS codes, prints one tax percentage per invoice, copies saved tax IDs to new invoice PDFs, and EGP is not one of the currencies in its invoice editor.

Industry context (2026)

The ETA's list of B2B e-invoicing decisions starts with Decision 386 of 2020, which named 134 companies for the first phase, followed by Decision 518 of 2020 (347 companies), Decision 85 of 2021, Decision 195 of 2021 (the Medium Taxpayers Centre and large free professions), Decisions 443 and 619 of 2021, Decision 208 of 2022 (companies registered in Cairo, Giza and Qalyubia) and Decision 323 of 2022 (phase eight). For consumer sales, Minister of Finance Decision 230 of 2022 obliged registered taxpayers to issue electronic tax receipts for goods and services sold to the final consumer, phased by sector and region; Decision 38 of 2024 replaced some of its phases and added new ones. The ETA has kept adding waves since then, and the most recent decision on its e-receipt page is Decision 361 of 2025 (phase nine, first sub-phase). Technical rules, document types (invoice, credit note, debit note, receipt) and code tables are published in the ETA's eInvoicing and eReceipt SDK.

Worked example

Nile Data Consulting, a VAT-registered firm in Giza, advises Delta Foods S.A.E. in Cairo on a stock-control system (an illustrative example). Lines: system analysis, 20 hours at EGP 1,500.00 = EGP 30,000.00; staff training, 1 day at EGP 10,000.00. Net amount EGP 40,000.00, VAT at 14% EGP 5,600.00, total EGP 45,600.00. Nile Data first sends these figures on this layout as a quotation. Once Delta Foods accepts, Nile Data issues the tax invoice through the ETA e-invoicing system from its integrated system: its registration number, branch code and activity code; Delta Foods' registration number; an EGS code and unit type for each line; VAT recorded as a tax item on each line (EGP 4,200.00 and EGP 1,400.00); and its digital signature. If Delta Foods later disputes the training day, Nile Data issues an ETA credit note for EGP 10,000.00 plus EGP 1,400.00 VAT rather than editing the invoice. A variant: if Nile Data billed a Saudi client in US dollars, each line in the e-invoice would show the USD amount, the exchange rate used and the EGP equivalent, and the receiver ID would be the client's VAT ID.

Common mistakes to avoid

Issuing PDF or paper invoices after a mandate covers you

Once your business is named in an ETA decision, its invoices or receipts must go through the ETA system. Check the ETA inquiry services rather than assuming you are out of scope.

Missing or wrong item codes

Each e-invoice line needs a valid EGS or GS1 code and unit type. Register your codes with the ETA before you start invoicing, not on the day an invoice is due.

Using the wrong buyer ID

A business buyer needs its registration number, a resident individual a national ID and a foreign company its VAT ID. The issuer and receiver cannot be the same.

Showing tax as one total only

The ETA document records tax by type on each line. Plan your pricing data so VAT and any table tax can be separated per item.

Correcting an e-invoice by issuing a second invoice

Use an ETA credit note or debit note that refers to the original, so the ETA record and your customer's input VAT stay consistent.

Invoicing Tips

  • 1Check whether you are covered before you choose a tool. The ETA website has inquiry services listing the taxpayers named in its e-invoice decisions and in its e-receipt decisions.
  • 2Register your goods and services codes before you invoice. Every line of an ETA e-invoice needs an EGS or GS1 item code and a unit type code from the ETA code tables.
  • 3Collect the right buyer ID: the registration number for an Egyptian business, the national ID for a resident individual, and the VAT ID for a foreign company. For a consumer, the ETA lets you leave the buyer details out below a threshold it sets.
  • 4Do not reuse a paper or PDF numbering scheme alongside the ETA system. Keep your internal invoice number in the e-invoice's internal ID field so your books and the ETA record match.
  • 5Use an ETA credit note or debit note to correct an e-invoice. Both are separate document types in the ETA system.

Related Resources

Frequently Asked Questions

Is e-invoicing mandatory in Egypt?

For businesses named in the ETA's decisions, yes. B2B e-invoicing was made mandatory in phases, starting with 134 companies under Decision 386 of 2020 and extending through Decision 323 of 2022 (phase eight). B2C e-receipts are mandatory under Minister of Finance Decision 230 of 2022, rolled out by sector and region, with further ETA decisions issued into 2025. Use the ETA inquiry services to check whether your business is named.

Can I send a PDF or Word invoice in Egypt?

Not as your tax invoice if your business is covered by an ETA mandate. The ETA e-invoice is a structured document submitted to the ETA with your digital signature, and a PDF or Word file is not that document. A PDF can still serve as a quotation, a pro forma or a courtesy copy.

What VAT rate applies in Egypt?

The standard rate is 14%, set by Article 3 of VAT Law No. 67 of 2016 from fiscal year 2017/2018. Machinery and equipment used to produce goods or services is taxed at 5%, except buses and passenger cars, and qualifying exports are zero-rated. Goods and services listed in the table attached to the law also carry table tax, charged at set rates or values.

What is the difference between an e-invoice and an e-receipt in Egypt?

The e-invoice is for sales to businesses and identifies the buyer by registration number or ID. The e-receipt is for sales to final consumers, typically issued from point-of-sale systems that integrate with the ETA. Both systems are documented in the ETA's eInvoicing and eReceipt SDK.

Can InvoiceQuickly create ETA e-invoices?

No. InvoiceQuickly produces PDF invoices only. It has no ETA connection, cannot apply your digital signature or EGS codes, and does not offer EGP in its invoice editor. Use an ERP or invoicing system integrated with the ETA. This layout can serve as a data checklist, quotation or courtesy copy.

I am a freelancer outside Egypt. Can I use this template for an Egyptian client?

The ETA mandates apply to taxpayers registered in Egypt, so a foreign supplier normally sends its own country's invoice. Ask your client which details their accounts team needs, such as their registration number on the invoice, and follow your own country's invoice rules.