Egypt Record-Keeping & Bookkeeping (مسك الدفاتر والسجلات)
Asked about Egyptian record-keeping, bookkeeping, or the mandatory ETA digital systems for self-employed people, sole proprietors (منشأة فردية), and professionals (أصحاب المهن الحرة).
Key facts — Egypt, 2026
| Field | Value |
|---|---|
| Country | Egypt (جمهورية مصر العربية) |
| Scope | Self-employed individuals, sole proprietors (منشأة فردية), and professionals (مهن حرة). Not large corporates, banks, or regulated sectors. |
| Currency | EGP (Egyptian Pound — ج.م) |
| Mandatory digital systems | (1) e-invoicing — منظومة الفاتورة الإلكترونية (B2B/B2G); (2) e-receipt — منظومة الإيصال الإلكتروني (B2C) |
| Authority | Egyptian Tax Authority — ETA (مصلحة الضرائب المصرية) |
| Portal | eta.gov.eg (e-invoicing: invoicing.eta.gov.eg; e-receipt: e-receipt portal under ETA) |
| Legal backbone | Unified Tax Procedures Law No. 206 of 2020; Income Tax Law No. 91 of 2005; VAT Law No. 67 of 2016; SME Law No. 6 of 2025 |
| Item coding | GS1 (GTIN) or EGS (Egyptian Goods & Services) codes mapped to GPC |
| Digital signature | Required for e-invoices (HSM / USB token / approved cloud signing) |
| Record retention | 5 years (per Unified Tax Procedures Law) — verify current value; some advisers cite 7 years |
| Quality tier | Research-verified — pending sign-off by an Egyptian accountant (محاسب قانوني) |
| Skill version | 1.0 |
Get this tax guide
Create a free account to copy or download verified tax rules for your country.
Depends on
Verification status
Research-verified
Drafted from authoritative sources (tax authority sites, Big-4 summaries). Awaiting credentialed sign-off.
Needs section-by-section practitioner review to reach accountant-verified.
About
Use this skill whenever asked about Egyptian record-keeping, bookkeeping, or the mandatory ETA digital systems for self-employed people, sole proprietors (منشأة فردية), and professionals (أصحاب المهن الحرة). Trigger on phrases like "Egypt e-invoicing", "الفاتورة الإلكترونية", "ETA e-receipt", "الإيصال الإلكتروني", "bookkeeping Egypt", "records sole proprietor Egypt", "EGS item coding", "digital signature ETA", "what books must I keep in Egypt", or any request to set up, review, or explain the books and records an Egyptian self-employed taxpayer must keep. ALWAYS read this skill before touching any Egyptian record-keeping or e-invoicing/e-receipt work.
More Egypt tax skills
Other Egypt computations in the OpenAccountants library.