The Egyptian Tax Authority issued a release on 10 June 2021 announcing that restaurants and shops providing online delivery services are subject to VAT. The change is largely a result of the huge increase in online ordering and delivery as a result of the COVID-19 pandemic. According to the release, Egypt's Minister of Finance issued Decision No. 285/2021, which requires restaurants and shops providing delivery service for food ordered online to register for and pay VAT at the standard 14% r…