Egypt VAT Return — Monthly ETA e-Invoice & VAT Return

Confirm the client is VAT-registered with the Egyptian Tax Authority (ETA), verify the 9-digit Tax Registration Number (TRN — رقم التسجيل الضريبي), establish the return period (monthly, last day of following month deadline), and retrieve any carried-forward excess input credit from the prior month's return. Identify the filing entity type (trading, services, mixed, exporter) to set the correct working paper tabs.

Download all issued and received e-invoices for the period from the ETA e-Invoice portal (invoicing.eta.gov.eg) and reconcile them against bank statements from CIB, NBE, Banque Misr, QNB Alahli, or other business accounts. Flag any bank receipts or payments that lack a matching ETA UUID — these are Tier 2 items requiring client response before input credit can be claimed.

Classify all sales by rate: 14% standard (Section A), 5% reduced for qualifying equipment/machinery (Section B), 0% zero-rated exports with customs declaration or offshore service evidence (Section C), and exempt supplies (Section D). Apply the 14% conservative default for any ambiguous transaction. Compute total output VAT (Section E).

Classify all purchases: domestic purchases at 14% (Section F), domestic at 5% (Section G), import VAT paid at Egyptian Customs Authority with customs declarations — بيان جمركي (Section H). Self-assess reverse-charge VAT on all foreign digital and professional services (e.g. Microsoft Azure, Google Ads, Amazon AWS) billed from outside Egypt to an ETA-registered business — declare as output and simultaneously claim as input. Compute total input VAT (Section I).

Compute net VAT position: Section J = Section E minus Section I minus prior Section K carry-forward. If Section J is positive, a payment is due by the last day of the following month. If negative, the excess carries forward to Section K of next month's return (refund claims for exporters require a separate ETA process). Prepare the VATSummary tab and populate all return sections ready for portal entry.

Log into the ETA portal (invoicing.eta.gov.eg) using the client's credentials, enter or upload the return data for the period, confirm the net VAT payable, and submit. Process payment via the ETA portal's integrated payment system or via bank transfer to the ETA account by the last day of the month following the return period. Retain the portal submission confirmation number and payment receipt as audit evidence.