(3 Minutes Read)
Abdel Aal noted that the manual accompanies the release of Executive Instruction, which sets out the mechanism governing taxpayers’ dealings with exported services, in accordance with directives from the Minister of Finance.
Rasha Abdel Aal, Head of the Egyptian Tax Authority (ETA), announced the issuance of a comprehensive guidance manual detailing all aspects of the tax treatment of exported services. The manual aims to clarify the definition of these services under the Value Added Tax (VAT) Law and its executive regulations, explain the rules governing the place of taxation, and specify the documentation required to classify a service as an exported service. It also includes practical scenarios illustrating how VAT applies to the most common cases.
Abdel Aal noted that the manual accompanies the release of Executive Instruction, which sets out the mechanism governing taxpayers’ dealings with exported services, in accordance with directives from the Minister of Finance. She added that the Authority drew on international standards and VAT practices to help ensure the stability and consistency of cross-border commercial transactions.
Read Also:
https://trendsnafrica.com/external-debt-of-egypt-fell-by-usd-4-billion-over-past-two-years/
According to the manual, several situations may qualify for the application of a zero VAT rate on exported services. One such case involves a customer located outside Egypt receiving a remote service from a provider based within Egypt.

