Egyptian VAT for Amazon.eg Sellers: 12 Questions, Short Answers (2026)

Short answers to the questions Amazon.eg sellers ask most about Egyptian VAT. Each answer comes first, followed by its legal source. For the full walkthrough, including the portal steps, read the step-by-step guide to Form 10.

Not tax advice. General information with sources, as of October 2026. Laws and portal screens change; confirm your own case with a licensed Egyptian accountant.

1. Is the Egyptian VAT registration threshold 250,000 or 500,000 EGP?
2. Do I need my customers' tax numbers to file VAT for Amazon sales?
3. Is the Amazon.eg price VAT-inclusive? How do I compute the VAT?
4. Can I deduct the VAT I paid on Egypt Post import parcels?
5. Can I deduct VAT on Amazon seller fees? Where are the invoices?
6. What is the fine for a late VAT return in Egypt?
7. Why does the portal drop my sales line after "استخلاص الفواتير" (extract invoices)?
8. Why does the portal reject my invoice number?
9. Do I have to issue an e-receipt for every Amazon order?
10. Should I switch to the simplified Law 6/2025 regime?
11. How do I handle COD fees, refunds, FBA reimbursements and free replacements in the return?
12. Is there a tax amnesty for late sellers in 2026?

Is the Egyptian VAT registration threshold 250,000 or 500,000 EGP?

It is 500,000 EGP of sales over the previous 12 months, with 30 days to apply once you reach it (Law 67/2016, Art. 16; ETA FAQ). The 250,000 figure comes from blogs misreading Decree 281/2025, which is an e-receipt phase decree and says nothing about VAT registration. If you import goods to resell, the threshold does not apply: you must register from your first import whatever your turnover (Law 67/2016, Art. 16 para. 2; Executive Regulations, Art. 18(b)).

Registration in detail

Do I need my customers' tax numbers to file VAT for Amazon sales?

No. Form 10 reports sales as totals by tax rate and has no field for customer tax numbers and no separate final-consumer row (MoF Decision 403/2023). Amazon.eg consumer sales of standard-rated goods go in the 14% goods row; on the portal's sales upload, the total goes in as a final-consumer document.

What Form 10 contains

Is the Amazon.eg price VAT-inclusive? How do I compute the VAT?

Yes, Amazon.eg prices include VAT, so the VAT is 14/114 of what buyers paid after refunds, not 14%. Example: 114,000 EGP of net sales is 100,000 EGP of value plus 14,000 EGP of VAT; taking 14% of 114,000 would overstate the tax by 1,960 EGP.

Computing the return from Amazon reports

Can I deduct the VAT I paid on Egypt Post import parcels?

No. Import VAT is deductible only on the basis of the customs procedures certificate and customs payment receipt, and every deduction requires a tax invoice (VAT Executive Regulations, Art. 26, second part, item 3); an Egypt Post parcel slip is neither. In practice that VAT becomes part of your cost of goods.

To credit import VAT in future, commercial shipments generally need to be cleared on a customs declaration in your own name and tax number rather than the postal form.

Can I deduct VAT on Amazon seller fees? Where are the invoices?

Yes. Amazon.eg invoices its seller fees with 14% VAT as ETA e-invoices; download them from Seller Central's Tax Document Library and enter each one in your purchases file with the supplier's tax number. Deduction requires holding the tax invoice (VAT Executive Regulations, Art. 26). Fee figures in the settlement report already include VAT, so never add 14% on top.

Save your tax registration number in Seller Central so the invoices carry it. Amazon Advertising invoices are separate and come from the advertising console's billing section.

What is the fine for a late VAT return in Egypt?

Up to 60 days late, the fine is 3,000 to 50,000 EGP on top of the tax (Law 206/2020, Art. 69); not filed within 60 days, it is 50,000 to 2,000,000 EGP (Law 206/2020, Art. 70). Unpaid VAT also carries an additional tax of 1.5% per month or part of a month, capped at 100% of the tax (Law 67/2016, Art. 1; Law 206/2020, Art. 45 bis).

Example: a September return due 31 October reaches day 60 on 30 December. The "Central Bank rate plus 2%" formula is for late refunds and income tax, not VAT. Deadlines and penalties

Why does the portal drop my sales line after "استخلاص الفواتير" (extract invoices)?

Usually because the line was typed as an adjustment (تسويات, code 5) instead of goods (سلعة, code 3). On the e-services portal in October 2026, adjustment-type sales lines uploaded without an error but were dropped by the extract step. Delete the old line, then upload the sales total again with statement type 3.

Deleting first matters: uploading the same invoice number again creates a duplicate.

Why does the portal reject my invoice number?

Because invoice numbers in the upload files must be digits only, at most 20 digits; letters, dashes or slashes get the row rejected. Use a numeric reference and keep a note that links it to the original document.

Other rules from the same files: dates as dd/mm/yyyy, no formulas, no thousands separators, no commas inside text cells, and the supplier tax number on every purchase line.

Do I have to issue an e-receipt for every Amazon order?

Only once your tax number is on an e-receipt phase list. E-receipt duties are imposed by phase decrees that name specific taxpayers (for example Decrees 225/2025 and 281/2025); check your number on the ETA e-receipt inquiry page. When a newly registered seller must start is not settled in any text we found.

ETA e-receipt inquiry page · E-receipts for Amazon.eg (Arabic guide)

Should I switch to the simplified Law 6/2025 regime?

Decide with your accountant, because it is a five-year commitment. Law 6/2025 is an opt-in regime for turnover up to 20 million EGP: income tax as 0.4% to 1.5% of turnover, quarterly VAT returns, and conditions that include filing on time and joining the e-invoice and e-receipt systems (Law 6/2025, Arts. 3, 5 and 12). It does not change who must register for VAT.

How do I handle COD fees, refunds, FBA reimbursements and free replacements in the return?

Refunds reduce sales in the month they happen; COD fees, FBA reimbursements and zero-price replacements generally stay out of sales. Refunds go in through the adjustments column or as a credit note (ETA FAQ on the new core tax system). In practice the COD fee is a pass-through: Amazon charges the buyer and charges you the same amount. FBA reimbursements are compensation, not a sale, and zero-price replacements have no consideration, so both are generally treated as outside VAT (inferred from Law 67/2016, Arts. 2, 5 and 10).

Still open: whether Amazon "Seller Rewards" bonuses count as payment for a service. Ask your accountant.

Is there a tax amnesty for late sellers in 2026?

No. The Law 5/2025 relief windows closed on 12 August 2025 (MoF Decision 167/2025), and we found no new window in 2026. What remains is settlement: a case can be settled before prosecution by paying 100% of the tax due (Law 206/2020, Art. 75), so file as soon as you can, and before day 60 if possible.

Where Limonene fits

Limonene shows your monthly sales, refunds and Amazon fees from your connected Amazon account, which are the numbers the return starts from. It doesn't file VAT returns; you or your accountant do that on the ETA portal.

Last updated: October 2026. General information, not tax advice; the ETA and a licensed Egyptian accountant are the final word. Full source list in the guide.