Skip to main content

Egypt TIN number guide

Tax Registration Number (TRN)​

A Tax Registration Number, commonly known as TRN, is a distinctive identifier allocated to businesses by the Egyptian Tax Authority (ETA) for taxation purposes. This unique TRN serves to recognize a customer as a registered taxpayer residing in Egypt. The TRN is listed in the worldwide directory of VAT and tax ID names. Ensure accurate VAT number verification and registration to comply with taxation requirements.

Format

XXX-XXX-XXX - It is a 9 digit code.

Frequently Asked Questions​

What is the UIN requirement for B2B transactions in Egypt, and what happens if validation fails?​

Since November 1, 2024, Egypt requires non-resident vendors to validate both the Tax Registration Number (TRN) and a new Unique Identification Number (UIN) for all B2B transactions. The UIN is a 39-character secret identifier issued by the Egyptian Tax Authority (ETA) to combat fraud — previously, publicly available TRNs were used by individuals to falsely claim B2B status and avoid VAT. If you fail to validate the buyer's TRN+UIN combination via the ETA's API, the transaction is automatically treated as B2C, requiring you to charge 14% VAT. This can push non-resident vendors over the EGP 500,000 threshold, triggering mandatory VAT registration. UINs expire after one year and must be revalidated regularly. (Egyptian Tax Authority)

When must non-resident digital service providers register for VAT in Egypt?​

Non-resident providers of digital and remote services must register for Egyptian VAT under the simplified regime when their annual revenue from Egyptian customers exceeds EGP 500,000 in any 12-month period. However, providers of professional or consultancy services must register from the first transaction regardless of revenue (EGP 0 threshold). The simplified regime, introduced by Ministerial Decree 160 of 2023 and effective since June 22, 2023, allows online registration through the ETA website without appointing a fiscal representative. VAT returns are filed monthly by the end of the following month, and payments are accepted in EGP, USD, and other currencies since December 2023. The standard rate is 14%, but professional/consultancy services are taxed at 10%. For a comparison with other countries, see our worldwide VAT registration thresholds. (Egyptian Tax Authority)

Is e-invoicing mandatory for all businesses in Egypt, and what are the penalties?​

Yes. Egypt's mandatory e-invoicing system has been progressively rolled out since November 15, 2020 across seven phases. All VAT-registered businesses must now issue electronic invoices for B2B transactions and electronic receipts (e-receipts) for B2C transactions. Each invoice requires a digital signature, a unique 64-character UUID issued by the ETA, and must be transmitted in XML or JSON format. Penalties for failing to report invoices on time range from EGP 20,000 to EGP 100,000. Not filing within 60 days of the due date can trigger fines from EGP 50,000 to EGP 2,000,000. Non-compliant businesses also risk exclusion from government tenders and loss of VAT deduction rights. See our global e-invoicing status tracker for Egypt's mandate timeline. (Egyptian Tax Authority)

How does the reverse charge mechanism work for B2B services sold to Egyptian businesses by non-resident vendors?​

When a non-resident vendor provides digital or remote services to a VAT-registered Egyptian business, the reverse charge mechanism applies: the Egyptian buyer self-accounts for the 14% VAT, and the non-resident vendor does not charge or remit VAT. However, the non-resident vendor is still required to validate the Egyptian buyer's TRN and UIN through the ETA's API before treating the transaction as B2B. Without successful validation, the vendor must charge 14% VAT as if it were a B2C transaction. For professional and consultancy services, the applicable reverse-charge VAT rate is 10%. Non-resident vendors registered under the simplified regime cannot deduct input VAT but can apply for refunds of VAT incurred in Egypt. (Egyptian Tax Authority)

How can I verify an Egyptian TRN before accepting it on an invoice?​

The Egyptian TRN is a 9-digit number formatted as XXX-XXX-XXX. Unlike many countries, Egypt does not have a publicly accessible TRN lookup portal for general use. Instead, the ETA introduced the TRN+UIN validation API specifically for B2B verification. To use this API, your business must register with the ETA and integrate your systems with their validation endpoint. The API returns whether the TRN is valid and active, along with the UIN expiry date. For e-invoicing, the TRN must be embedded in every electronic invoice alongside the 64-character UUID. Using an incorrect or inactive TRN will cause the ETA to reject the invoice during pre-validation. Businesses should revalidate TRN+UIN pairs periodically since UINs are reissued annually. (Fonoa)

How Lookuptax can help you ?

Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.