Egypt VAT registration threshold

What this value means

PERIOD BASIS: Rolling 12 months: total sales of taxable and exempt goods and services over the preceding twelve months reaching or exceeding EGP 500,000; application for registration must be filed within 30 days of reaching the threshold. The former deemed-registration clause is REPEALED: the 3rd and 4th paragraphs of art. 16 of Law 67/2016 were repealed by Law No. 206 of 2020 (Unified Tax Procedures Law), Official Gazette Edition 42 bis (C), 19 October 2020. NON-ESTABLISHED SUPPLIERS: For non-residents with a permanent establishment in Egypt, normal rules apply through the PE. Non-residents without an establishment supplying remote services B2C must use the Simplified Vendor Registration Regime (Law No. 3 of 2022 amending Law 67/2016; ETA guideline issued under Ministerial Decree No. 160 of 2023, applying from 1 June 2023): the ETA guideline states "The Thresholds would be the same as that of the domestic VAT taxpayers. Remote services sales that exceed the supplier threshold of EGP 500,000 for any period of 12 months" — i.e. the same EGP 500,000/12-month threshold applies, with no fiscal representative required. B2B supplies into Egypt are instead handled by the reverse-charge scheme on the registered Egyptian recipient. IMPORTED DIGITAL SERVICES: Simplified Vendor Registration Regime for non-resident vendors and electronic distribution platforms supplying remote/digital services B2C, applying from 1 June 2023 (ETA guideline under Ministerial Decree 160/2023; enabling amendments by Law No. 3 of 2022): registration required once remote-services sales exceed EGP 500,000 in any 12-month period — EXCEPT professional and consultancy services, where registration is required "from day one whatever his turnover" (nil threshold). B2B remote supplies fall under the reverse-charge scheme instead. Voluntary registration below the threshold is possible. Traps: (1) Article 16 makes importers of taxable goods or services for trading, exporters, and distribution agents registrable REGARDLESS of turnover — an engine applying the EGP 500,000 floor to an importer is wrong; (2) the threshold counts exempt as well as taxable sales; (3) 30-day clock from the day the rolling total is reached, with deemed registration by operation of law on failure; (4) voluntary registration below the threshold is available (Article 18); (5) under the non-resident simplified regime, professional and consultancy services (Egypt's reduced 10% schedule) carry a NIL threshold — registration from day one; (6) a non-resident with a PE may not use the simplified regime and must register under the standard regime. The EGP 500,000 figure is unchanged since the law took effect 8 Sep 2016 (published Official Gazette 7 Sep 2016). Caveat: the Article 16 wording was verified against an English translation of Law 67/2016 (Consortio law firm) plus the ETA's own English guideline; the Arabic Official Gazette text was not itself loaded this session. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://afriref.dev/v1/eg/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/eg/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/eg/vat-registration-threshold

Other Egypt series: Central Bank of Egypt overnight deposit rate · Statutory default interest (فوائد التأخير) · VAT standard rate · Private-sector minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions · CBE official exchange rates (buy/sell)

The same figure elsewhere: Equatorial Guinea · Eswatini · Ethiopia · Gabon · Ghana · all 34