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Egypt TIN — Tax Registration Number (TRN) Guide

Tax Registration Number (TRN)​

A Tax Registration Number (TRN) is a unique identifier assigned to businesses by the Egyptian Tax Authority (ETA) for taxation purposes. It identifies a registered taxpayer operating in Egypt, is required on all tax invoices and filings, and serves as the primary credential for Egypt's e-invoicing and B2B API validation system. The TRN is listed in the worldwide directory of VAT and tax ID names.

Format

XXX-XXX-XXX — a 9-digit numeric code issued sequentially by the ETA upon registration.

Key facts

FieldDetail
Issuing authorityEgyptian Tax Authority (ETA)
Length9 digits
Mandatory forAll VAT-registered businesses in Egypt
Used inTax invoices, e-invoicing submissions, customs, withholding filings
Standard VAT rate14%
Corporate income tax rate22.5%

Egypt E-Invoicing System​

Egypt operates a mandatory, real-time e-invoicing system administered by the ETA. Understanding the system is essential because a valid, active TRN is a hard requirement at every stage.

Rollout Timeline​

The ETA mandated e-invoicing in phases starting November 2020, covering all VAT-registered businesses for B2B transactions. The B2C e-receipt mandate extended to additional taxpayer groups through 2024 and 2025, with the latest expansion reaching new sectors from 15 September 2025 under ETA Decision No. 281/2025. [1]

Technical Requirements​

Every e-invoice submitted to the ETA portal must include:

  • A valid 9-digit TRN for both supplier and buyer
  • A 64-character UUID unique to each document
  • A qualified digital signature from an HSM (hardware security module) or USB token issued by an ETA-approved certificate authority
  • A compliant JSON or XML schema matching ETA specifications

Buyers have 72 hours to reject a received B2B invoice. Sellers may request cancellation within 7 days but require buyer approval. No invoice older than 60 days or with an attached credit note can be cancelled. [2]

B2C E-Receipt Mandate​

From 15 September 2025, businesses listed in ETA Decision No. 281/2025 must issue electronic receipts for all consumer (B2C) transactions by integrating their POS or ERP systems with the ETA's central platform. Businesses can verify their inclusion by checking the official taxpayer annexe on the ETA website. [1]

TRN and UIN: B2B Validation Rules (From November 2024)​

Since 1 November 2024, non-resident vendors selling to Egyptian businesses must validate both identifiers through the ETA's API before treating any transaction as B2B:

  1. TRN — the buyer's 9-digit Tax Registration Number
  2. UIN (Unique Identification Number) — a 39-character identifier introduced to prevent individuals from using publicly listed TRNs to falsely claim business-buyer status and avoid 14% VAT

UINs are valid for one year and must be renewed annually. Egyptian businesses could obtain their UINs from 1 October 2024. API credentials for non-resident vendors were available from the same date. If either the TRN or UIN fails validation — because the UIN has expired or the TRN is inactive — the transaction is automatically reclassified as B2C and 14% VAT applies. [3] [4]

VAT Registration for Foreign Businesses​

Egypt's simplified VAT regime, introduced by Ministerial Decree 160/2023 (effective 22 June 2023), lets non-resident providers of digital and electronic services register online through the ETA portal without establishing a physical presence or appointing a local fiscal representative.

Service TypeRegistration Threshold
Digital and electronic servicesEGP 500,000 per 12-month period from Egyptian customers
Professional / consultancy servicesZero threshold — register before first transaction

Once registered, businesses file monthly returns due by the end of the following month. Payments are accepted in EGP, USD, or EUR. The standard VAT rate is 14%; professional and consultancy services attract a reduced rate of 10%. [5]

See the global VAT registration thresholds guide and how to register for VAT for cross-country context.

Withholding Tax on Payments to Non-Residents​

Egypt's Income Tax Law No. 91 of 2005 imposes a 20% withholding tax on payments for services and royalties to non-residents. Under Ministerial Decree 771 of 2009, the Egyptian payer withholds the full 20% even when a double tax treaty (DTT) applies — the non-resident must then file a refund claim with the ETA for the difference. Required documents include:

  • A tax residency certificate legalized by the Egyptian embassy or consulate
  • A beneficial-ownership declaration
  • Proof of no permanent establishment in Egypt
  • Supporting invoices

Refunds are due within 60 days of the ETA receiving a complete file. Egypt has DTTs with over 50 countries; treaty rates typically range from 5% to 15%. [6]

For worldwide withholding rate comparisons, see the worldwide tax rates guide.

Transfer Pricing Obligations​

Under Ministerial Resolution No. 52 of 2024 (effective 22 February 2024), Egyptian taxpayers whose related-party transactions exceed EGP 15 million in a tax year must submit a local transfer pricing file to the ETA within two months of filing their corporate income tax return. The threshold was raised from EGP 8 million by this resolution.

Multinational groups with an ultimate parent entity tax-resident in Egypt must file a Country-by-Country (CbC) Report if consolidated group revenue reaches or exceeds EGP 3 billion. Groups with a non-Egyptian parent use the OECD's standard threshold of EUR 750 million. Failure to file the CbC notification carries a penalty of 2% of total related-party transaction value for that year. [7]

Official Resources​

Frequently Asked Questions​

My Egyptian client is withholding 20% from my invoice — can I get that money back?​

Yes, but Egypt's domestic rate of 20% on payments for services and royalties to non-residents under Income Tax Law No. 91 of 2005 is not automatically reduced at source, even when a double tax treaty applies. Under Ministerial Decree 771 of 2009, the Egyptian payer withholds the full 20% upfront; you — the foreign recipient — must then file a refund claim with the ETA for the difference between 20% and the lower treaty rate. Required documents include a tax residency certificate legalized by the Egyptian embassy or consulate, a beneficial-ownership declaration, proof of no permanent establishment in Egypt, and supporting invoices. Refunds are due within 60 days of the ETA receiving a complete file. [6] [8]

When must a foreign SaaS or digital-content company register for VAT in Egypt?​

Non-resident providers of digital and electronic services must register under Egypt's simplified VAT regime once annual revenue from Egyptian customers exceeds EGP 500,000 in any 12-month period. Providers of professional or consultancy services face a zero threshold and must register before their first transaction. The simplified regime, introduced by Ministerial Decree 160/2023 (effective 22 June 2023), allows online registration through the ETA portal without appointing a local fiscal representative. The standard VAT rate is 14%; professional services attract 10%. Monthly returns are due by the end of the following month, and payments can be made in EGP, USD, or EUR. [5] [4]

Why is my Egyptian e-invoice being rejected after submission to the ETA portal?​

Egypt's e-invoicing system, mandatory for all VAT-registered businesses since November 2020, performs automated validation before accepting each document. The most common rejection triggers are: a missing or malformed UUID (the ETA requires a unique 64-character identifier per invoice); an invalid or mismatched TRN in the supplier or buyer field; a missing qualified digital signature from an HSM or USB token; and JSON or XML schema violations. Buyers have up to 72 hours to reject a B2B invoice; sellers can request cancellation within 7 days but need buyer approval and cannot cancel any invoice older than 60 days or one that already has a credit note attached. Failing to report invoices on time carries fines of EGP 20,000–EGP 100,000 under Law 206/2020. [2] [9]

Yes. Under Ministerial Resolution No. 52 of 2024 (effective 22 February 2024), Egyptian taxpayers whose related-party transactions exceed EGP 15 million in a tax year must submit a local transfer pricing file to the ETA within two months of filing their corporate income tax return. The threshold was raised from EGP 8 million by this resolution. Multinational groups where the ultimate parent entity is tax-resident in Egypt must also file a Country-by-Country Report if consolidated group revenue equals or exceeds EGP 3 billion. Failure to file the CbC notification carries a penalty of 2% of total related-party transaction value for that year. [7] [10]

If I fail to validate a buyer's TRN and UIN via the ETA API, what happens to my VAT treatment?​

Since 1 November 2024, non-resident vendors must validate both the buyer's 9-digit TRN and the 39-character Unique Identification Number (UIN) through the ETA's API before treating any sale as a B2B transaction. UINs were introduced because publicly available TRNs were being used by individuals to falsely claim business-buyer status and avoid paying 14% VAT. If the API validation fails — whether because the UIN has expired (UINs are reissued annually) or the TRN is inactive — the transaction is automatically reclassified as B2C and you must charge 14% VAT. Accumulation of B2C revenue can push you past the EGP 500,000 registration threshold, triggering mandatory simplified-regime enrolment. Egyptian businesses could obtain UINs from 1 October 2024. [3] [4]

Does the B2C e-receipt mandate apply to my business, and what do I need to do?​

Egypt's B2C e-receipt obligation has expanded in phases since 2020. Under ETA Decision No. 281/2025, businesses included on the ETA's published taxpayer list must issue electronic receipts for all consumer transactions starting 15 September 2025. To comply, businesses must integrate their POS or ERP systems with the ETA's central platform. Businesses can verify whether they are in scope by checking the official annexe to Decision No. 281/2025 on the ETA website. Penalties for non-compliance align with those under Law 206/2020, which prescribe fines of EGP 20,000–EGP 100,000 for late or missing electronic documents. [1] [11]

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