Egypt · ETA VAT Return
Egypt VAT Return — box-by-box guide
Egypt introduced VAT at 13% in September 2016, raising it to 14% from July 2017, under VAT Law No. 67 of 2016. Businesses with annual taxable supplies above EGP 500,000 must register and file monthly returns with the Egyptian Tax Authority (ETA) by the last day of the following month. HelloBooks computes every box from your transaction ledger so the return is ready to review before you log in to the ETA portal.
ETA VAT Return — box reference
| Box | Label | What it includes |
|---|---|---|
| Box 1 | Standard rated supplies (14%) | Total value of taxable supplies subject to the standard 14% VAT rate, net of VAT. Includes goods and services sold domestically to Egyptian consumers and businesses. |
| Box 2 | Output VAT (14%) | VAT charged on standard rated supplies — Box 1 × 14%. This is the VAT collected from customers and payable to the Egyptian Tax Authority. |
| Box 3 | Zero-rated / export supplies | Exports of goods outside Egypt and qualifying international services taxable at 0%. No output VAT arises; input VAT on related business costs remains recoverable. |
| Box 4 | Exempt supplies | Supplies exempt from VAT under Egyptian VAT Law No. 67 of 2016 (e.g. certain foodstuffs, medicines, educational services). Input VAT on exclusively exempt costs is not recoverable. |
| Box 5 | Taxable purchases | Total value of purchases on which 14% Egyptian VAT was charged by suppliers. Used to determine deductible input VAT. |
| Box 6 | Input VAT deductible | VAT paid on business purchases that can be offset against output VAT. HelloBooks applies pro-rata apportionment where both taxable and exempt activities exist. |
| Net VAT | Net VAT payable / (excess credit) | Box 2 minus Box 6. A positive balance is remitted to the ETA by the last day of the following month. An excess credit can be carried forward or applied for as a refund. |
Key facts for Egypt VAT
- Standard rate
- 14%
- Zero rate
- 0% — exports and qualifying international services
- Filing frequency
- Monthly
- Deadline
- Last day of the month following the tax period
- Registration threshold
- EGP 500,000 annual taxable turnover
- Filing portal
- Egyptian Tax Authority (ETA) Portal (eta.gov.eg)
- Governing authority
- Egyptian Tax Authority (ETA)
- Governing law
- Value Added Tax Law No. 67 of 2016
Page last reviewed: 2026-06-16.