Ministry of Finance Decree No. 230 of the year 2022 = وزارة المالية قرار رقم 230 لسنة 2022

Abstract

Article 1: the taxpayers and the responsible registered with the Egyptian tax authority shall issue electronic tax invoices (electronic tax receipts) for services rendered and goods sold to the final consumer, in accordance with the time phases and segments specified in the following table. Article 3: the taxpayers and the responsible may register on electronic tax invoices (electronic tax receipts) issue system prior to the mandatory date specified therefor under article one pf this decree, after completing the conditions and controls stipulated in article two thereof