Expense rules in Egypt.
All ETA rules: 14% VAT, mission allowances and VAT recovery rules in Egypt.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 14% | 100% reclaimable | If business legitimate |
| Travel meals | 14% | 100% reclaimable | Per diem cap |
| Accommodation | 14% | 100% reclaimable | E-invoice required |
| Fuel | 14% | 100% reclaimable | Business records |
| Train / ENR / flight | 10% | 100% reclaimable | Public transport |
| Taxi / Uber | 14% | 100% reclaimable | E-receipt |
| Client gifts | 14% | Limited | ETA reasonable cap |
| Parking | 14% | 100% reclaimable | E-invoice |
E-invoicing
Mandatory since 2021.
Per diem
MNC standard.
Retention
ETA records: 5 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | EGP 2/km | By company | Standard practice |
| Motorcycle | EGP 1/km | By company | Reduced rate |
MNC practice
Private sector standard.
Records
Date, destination, km.
Inflation
Caps reviewed for inflation.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Cairo / Alexandria | EGP 500 | EGP 2,000 | EGP 2,500 |
| Sharm / Hurghada | EGP 400 | EGP 1,800 | EGP 2,200 |
| Senior executive | EGP 1,500 | EGP 4,500 | EGP 6,000 |
| Foreign — Dubai | EGP 1,200 | EGP 3,500 | EGP 4,700 |
| Foreign — London | EGP 2,500 | EGP 8,000 | EGP 10,500 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on e-invoice.
Inflation
Caps revised by EGP/USD.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Egypt → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | No reciprocity | — | No agreement |
| United Kingdom | No reciprocity | — | No agreement |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| EG VAT for foreign | No procedure | — | No general mechanism |
No B2B refund
No B2B recovery procedure.
Free zones
Egyptian free zones exempt.
Outbound
EG company can recover EU VAT.
Industrialize your Egypt expenses with Illizeo.
VAT 14%/10%, e-invoicing OCR, MNC per diem, multi-currency EGP↔USD↔EUR↔CHF: all the ETA rules above are natively integrated into Illizeo.
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