Egypt: Postponed start date for mandatory tax ID and UIN validation for B2B sales to 1 December
The implementation of Egypt’s requirement for businesses engaged in B2B sales to validate their buyers’ Tax ID and newly introduced Unique Identification Number (UIN) via a digital system has been rescheduled to 1 December 2024.
This two-step validation, required for zero-rated transactions, is intended to strengthen VAT compliance and reduce VAT fraud under the reverse charge mechanism.
The system will provide real-time, automated validation with API integration, allowing instant verification through the Tax Authorities’ (ETA) platform.
Non-resident businesses supplying digital or remote services must register with the TA using a simplified tax registration process to access the Tax ID validation service. Egyptian companies purchasing digital services from foreign suppliers must also obtain a UIN.
Applications for UINs and access to the Tax ID validation service have been available on the TA website since 1 October 2024, along with user guides on the UIN and validation processes.
VAT/GST rates 2024 in Africa
| Country | Standard VAT/GST Rate | Reduced Rates |
| Algeria | The standard sales tax (VAT) rate is 19%. | A reduced rate of 9% applies to certain industries |
| Egypt | The VAT rate is 14% | 5%, 10% |
| Equatorial Guinea | The standard VAT rate is 15% | 6% |
| Ethiopia | The standard VAT rate is 15% | |
| Mauritania | The standard VAT rate is 16% | |
| Mauritius | The standard VAT rate is 15% | |
| Morocco | The standard VAT rate is 20% | 10% |
| Nigeria | The standard VAT rate is 7.5% | |
| South Africa | The standard VAT rate is 15% | |
| Tanzania | The standard VAT rate is 18% | |
| Tunisia | The standard VAT rate is 19% | 7%, 13% |
| Uganda | The standard VAT rate is 18% |