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E-Commerce regulations

The Egyptian Tax Authority (ETA) has issued a guide to the rules and instructions of tax transactions for Electronic Commerce (E-Commerce).


The ETA defined E-Commerce as the process of buying, selling and marketing products or providing services through:


1. Electronic platforms

2. Social media

3. Websites

4. Software

5. Mobile

6. Computer


ETA Also divided E-Commerce into two types:


1. Products:

- Selling products through internet (with all their types)


2. Services

- E-Learning

- Freelance

- Providing Services online (in general such as Legal, Tax, Medical, Marketing consultations and services)


E-Commerce Tax Types and the classification of online vendors from the perspective of tax law


The ETA specified tax types regarding E-Commerce to include:

1. VAT

2. Income tax.


It also classified online vendors to:

1. Juridical Persons (Companies with all their forms)

2. Sole proprietorships


It is noteworthy that the Egyptian Tax Laws do not differentiate between traditional trade and electronic commerce regarding tax transactions, both are the same before the law, and businesses operating with both types are obliged to register with the Egyptian Tax Authority and file tax returns on their legal dates