The Egyptian tax authority (ETA) has published VAT guidelines for digital services and other remote services provided by non-residents. The main points of the guidelines are summarized as follows:
- When a non-resident vendor renders remote services (e.g., electronic and digital services) to a customer in Egypt through, for example, a website, electronic distribution platform, social media store, or application, VAT must be paid in Egypt on the remote services;
- Remote services are defined as …