Egypt Provides VAT Zero-Rating for E-Commerce Services Provided to Non-Residents

The Egyptian Ministry of Finance has reportedly issued a regulation providing VAT zero-rating for the supply of e-commerce services to non-resident recipients. To qualify, a supplier must provide a copy of the e-invoice containing details on the service provided, the supplier, and the recipient, as well as copies of the payment confirmation and the service contract between the service provider in Egypt and the service recipient outside Egypt. If the e-commerce service is used in the local Egy…