VAT liabilities on paid-for content and related promotions
Egypt has extended the Value Added Tax charging and collection obligations to creators of online content. This includes participants on YouTube, Facebook and Instagram, and well as SubStack, and similar paid-for blogging sites
Any provider will only be included if they exceed the annual VAT registration threshold of EGP 500,000 (approx. €27,400 or $31,800).
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Ministry of Finance aims to expand revenues
A public statement made on at the time of the confirmation said:
Ministry of Finance is exerting every effort to achieve tax justice by listing the tax community more accurately, especially the transactions that take place through electronic platforms, to include the informal economy in the official system and seize the rights of the state’s public treasury.
Africa & Middle East VAT on digital services
|Comments (click for details)||Rate||Date||Threshold||Comments|
|Cameroon||19.5%||Jan 2020||XAF 50 million|
|Egypt||14%||Sep 2016||EGP 500,000|
|Ghana||12.5%||Apr 2022||GHS 200,000|
|Israel||17%||2022||–||Proposal in 2021/22 budget|
|Oman||5%||Apr 2021||OMR 35,000|
|Saudi Arabia||15%||Jan 2018||Nil|
|South Africa||15%||Jun 2014||ZAR 1 million|
|Tanzania||18%||Jul 2015||TZS 40 million||Only resident|
|Tunisia||19%||Jan 2020||Nil||Withholding VAT; 3% Royalty Tax|
|United Arab Emirates||5%||Jan 2018||AED 375,000|