14% VAT on electronic services to consumers
Egypt made non-resident providers liable to 14% Value Added Tax collections obligations in September 2016. This was further confirmed by the Finance Ministry in 2020.
Marketplaces and similar intermediaries also share VAT obligations. This includes raising VAT invoices. The liability was extended to digital content creators in 2021.
Simplified VAT returns for digital services
This includes a VAT registration threshold of EGP 500,000 (approx. €27,400 or $31,800). A simplified VAT registration, without the right to deduct input VAT suffered in available. The tax office should no longer require non-resident to appoint a fiscal representative since 2020.
Check VAT Calc’s global VAT and GST on digital services tracker to see which other states have implemented indirect taxes on electronic services to consumers.
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|
|Kenya||16%||Sep 2013||KES 5million|
|Oman||5%||Apr 2021||OMR 35,000|
|Saudi Arabia||15%||Jan 2018||Nil|
|South Africa||15%||Jun 2014||ZAR 1 million|
|Tanzania||18%||Jul 2022||Nil||Residents since Jul 2015|
|Tunisia||19%||Jan 2020||Nil||Withholding VAT; 3% Royalty Tax|
|Uganda||18%||Jan 2020||UGX 150m|
|United Arab Emirates||5%||Jan 2018||AED 375,000|