The Egyptian Tax Authority (ETA) has issued Instruction No. 78 of 2024, which repeals Circular No. 5 and Circular No. 6 of 2019 regarding the VAT treatment of payments made by foreign parent companies for certain services provided by their commercial agents, legal representatives, and branches in Egypt. This includes:
- Marketing and promotion services;
- Warranty services and coverage of any legal obligations that may arise from the sale of the product within Egypt; and
- Agency services for for…