Egyptian VAT for Amazon.eg Sellers: Filing Form 10 Step by Step (2026)

Short answer: a VAT-registered Amazon.eg seller files Form 10 every month, by the end of the following month. Output VAT is 14/114 of your VAT-inclusive sales after refunds. For most FBA sellers the only input credit is the 14% on Amazon's own fee invoices; VAT paid on Egypt Post import parcels generally can't be credited. A late return is fined 3,000 to 50,000 EGP, and once it is more than 60 days late the range jumps to 50,000 to 2,000,000 EGP. This guide walks through each step, with the legal source next to every rule.

Not tax advice. This guide explains Egyptian VAT rules as published, with sources, as of October 2026. Laws and portal screens change. Confirm your own case with a licensed Egyptian accountant before you file.

Also available: 12 short answers to the most common questions.

Do I have to register for VAT?

You must register once your sales reach 500,000 EGP over the previous 12 months, and apply within 30 days of reaching it. (Law 67/2016, Art. 16; ETA FAQ on the mandatory registration threshold)

If you import goods to resell, there is no threshold: an importer for trading must register whatever the size of the business. (Law 67/2016, Art. 16 para. 2; VAT Executive Regulations, MoF Decision 66/2017, Art. 18(b)) This is the rule that actually catches most Amazon.eg sellers, because most of them import their stock. The test in the law is the purpose of the import (resale), not the channel. No exemption for goods arriving as postal parcels was found, so in practice treat stock bought abroad for resale as covered.

The threshold was not cut to 250,000 EGP. Several vendor blogs, and many AI answers, say "Resolution 281/2025" lowered it. That decree is an e-receipt phase decree: it obliges a named list of taxpayers to issue e-receipts from 15 September 2025 and says nothing about VAT registration. (ETA announcement of Decree 281/2025; Law 67/2016, Art. 16, consolidated to Law 149/2026)

Not applying for registration on time is listed in the VAT law as an act of tax evasion. (Law 67/2016, Art. 68(1); penalties in Art. 67) The ETA has also told online sellers, since 2022, to register and open tax files; that statement sets no special VAT threshold for marketplace sellers. (ETA statement on e-commerce sellers, 23 May 2022)

What about the simplified regime (Law 6/2025)?

Law 6/2025 is an opt-in regime for businesses with annual turnover up to 20 million EGP. Income tax becomes a percentage of turnover (0.4% to 1.5% by band), VAT returns become quarterly, and you can't leave for five years. It depends on filing on time and joining the e-invoice and e-receipt systems as your phase requires. It does not change who must register for VAT. (Law 6/2025, Arts. 3, 5 and 12) Whether it suits you is a question for your accountant.

What the monthly return (Form 10) contains

Form 10 reports sales as totals by tax rate. It has no field for your customers' tax numbers and no separate "final consumer" row. (Form 10 as issued by MoF Decision 403/2023, Official Gazette, 10 September 2023)

• Sales: one row per rate (14%, 5%, zero, exempt), with columns for goods, services, adjustments (plus or minus), total value and tax. Amazon consumer sales of standard-rated goods go in the 14% goods row.
• Inputs: goods, services, machinery and equipment, and exempt items, split into local and imported, with adjustments, total value and input tax.
• Summary: output VAT minus input VAT, the previous credit balance, and the amount to pay or carry forward.

If your input VAT is larger than your output VAT in a month, the excess carries forward to the following periods until it is used up. (Law 67/2016, Art. 22 para. 3)

How to compute the return from your Amazon reports

Output VAT: multiply by 14/114, not by 14%

Amazon.eg prices include VAT, so the VAT inside a sale is 14/114 of what the buyer paid. Work from your sales after refunds. Example: 114,000 EGP of net sales is 100,000 EGP of value plus 14,000 EGP of VAT. Taking 14% of 114,000 instead gives 15,960 EGP, which overstates the tax by 1,960 EGP.

What counts as a sale, and what to leave out

• Sales: item price plus shipping charged to the buyer, minus promotions, for orders that weren't cancelled. Agree one basis with your accountant (order date or shipment date) and use it every month.
• Refunds reduce sales in the month they happen, through the adjustments column or as a credit note in the current period's return. (ETA FAQ on the new core tax system, returns)
• Cash-on-delivery fee: in practice this is a pass-through. Amazon charges the buyer a COD fee and charges you the same amount in the same transaction. If the two lines net to zero in your settlement report, keep the COD fee out of sales.
• FBA reimbursements for lost or damaged stock are compensation from Amazon, not a sale, and are generally treated as outside VAT. Zero-price replacement orders have no consideration, so they generally carry no VAT; keep the return and replacement trail. (Inferred from Law 67/2016, Arts. 2, 5 and 10; no ETA ruling found)

Input VAT: Amazon's fee invoices

For most FBA sellers, the VAT on Amazon's seller fees is the only input credit, and you claim it from Amazon's tax invoices, not from the settlement report. Amazon.eg invoices its fees (referral, FBA and others) with 14% VAT as ETA e-invoices, issued by an Egyptian VAT-registered Amazon entity. Download them from Seller Central's Tax Document Library, and make sure your tax registration number is saved in Seller Central so the invoices carry it.

• Deduction requires holding a tax invoice. (VAT Executive Regulations, Art. 26)
• Fee amounts in the settlement report already include VAT. Never add 14% on top of them.
• Amazon Advertising bills separately. Download those invoices from the advertising console's billing section and copy the supplier name and tax number exactly as printed.
• Claim each invoice in the period of its date. If you missed one, talk to your accountant about an amended return for that period.

Import VAT on Egypt Post parcels: not creditable

VAT you paid on goods that arrived through Egypt Post can't be deducted on your return. Import VAT is deductible only on the basis of the customs procedures certificate and the customs payment receipt, and every deduction requires holding a tax invoice. (VAT Executive Regulations, Art. 26, second part, item 3) A postal parcel slip, often in someone else's name, is neither. In practice that VAT becomes part of your cost of goods, and the way to credit import VAT in future is to clear commercial shipments on a customs declaration in your own name and tax number rather than on the postal form.

For stock you already hold on the day you register, the VAT on it can be deducted only if you hold the purchase tax invoices or the customs certificates and payment receipts, and you file a stock statement on Form 123. (VAT Executive Regulations, Art. 29, as amended by MoF Decision 417/2025)

Filing on the ETA portal, step by step

The steps below were observed on the portal in October 2026. Screens and labels change. Arabic labels are given exactly as they appear on screen.

Which portal you use

Taxpayers of the large and medium taxpayer centres and of the merged offices file on the ETA's new core system; everyone else files on the e-services portal, eservice.incometax.gov.eg/etax. (ETA announcement on filing returns, 12 February 2023; ETA services guide, 2nd edition, August 2025) Offices keep migrating, so confirm when you log in: if your VAT return isn't listed, your file may have moved. On the e-services portal the username is "0_" followed by your tax registration number, and the captcha on the login page is four letters you type by hand (pasting doesn't work).

The flow

1. In the VAT menu (القيمة المضافة), download the sales and purchases templates. They are Excel files; the portal also provides a long instructions PDF worth reading once.
2. Fill one row per document. Save each file as CSV (comma delimited); UTF-8 with BOM keeps Arabic text intact. Keep each file under 3 MB.
3. Open استيراد الفواتير (import invoices), choose sales or purchases, upload the file and press إضافة (add). Several files per period are allowed.
4. Open نموذج 10 (Form 10), choose the period and set the return type to قيمة مضافة (VAT).
5. Press استخلاص الفواتير (extract invoices). The portal fills the sales and inputs grids from your uploads. Check the totals against your own numbers.
6. Fill the signature block straight away: full name (at least 14 letters), 14-digit national ID and capacity. The session ends after about 20 idle minutes.
7. Press حفظ (save), then ارسال (send). On a late return, a settlement dialog (أقبل التصالح) appears when you save.
8. Filing creates a payment demand. Pay by the demand number, not by your registration number. (ETA FAQ on the new core tax system)

File rules that cost sellers a morning

• Invoice numbers must be digits only, at most 20 digits. Letters or dashes get the row rejected. Use a numeric reference and keep a note linking it to the original document.
• Enter your consumer sales total as goods. Use a final-consumer document with statement type "goods" (سلعة, code 3). A line typed as "adjustments" (تسويات) uploads without an error but is silently dropped by the extract step.
• Refunds go in as a credit note (document type 3) with a positive amount. The portal subtracts it.
• Every purchase line needs the supplier's tax registration number, or the credit can't be taken.
• Uploading the same invoice number twice creates a duplicate. Delete the old rows (حذف الفواتير) before uploading again.
• Dates as dd/mm/yyyy. No formulas, no thousands separators, and no commas inside name, address or product cells.

Deadlines, penalties and the day-60 cliff

The monthly VAT return is due within the month after the period ends, so September's return is due by 31 October. (Law 206/2020, Art. 31(a)) The "two months" wording in the 2017 Executive Regulations was overtaken by Law 206/2020.

• Up to 60 days late: a fine of 3,000 to 50,000 EGP on top of the tax, tripled on repeat. (Law 206/2020, Art. 69)
• Not filed within 60 days of the deadline: a fine of 50,000 to 2,000,000 EGP; if it happens on more than six monthly returns, also imprisonment of six months to three years. (Law 206/2020, Art. 70, as amended by Law 211/2020)

Day 60 is the most important date a late filer has. Example: a September return due on 31 October reaches day 60 on 30 December. Filing before then keeps it under Article 69.

The delay charge: 1.5% a month

Unpaid VAT carries an "additional tax" of 1.5% for each month or part of a month from the payment deadline until you pay, capped at 100% of the tax. (Law 67/2016, Art. 1, definition of additional tax; cap in Law 206/2020, Art. 45 bis, added by Law 7/2025) Example: 10,000 EGP paid two months and one week late counts as three months, so 450 EGP.

The "Central Bank rate plus 2%" formula that often appears in answers about Egyptian VAT is something else: it is the compensation the ETA pays you on late refunds (Law 206/2020, Art. 53) and the income tax delay charge (Income Tax Law 91/2005, Art. 110). It is not the VAT delay charge.

Is there an amnesty?

No. The Law 5/2025 relief windows closed on 12 August 2025. (Law 5/2025, Arts. 2 and 3; MoF Decision 167/2025) We found no new window in the 2026 tax package. What remains is settlement: criminal action needs the Minister's written request, and a case can be settled before it is filed by paying 100% of the tax due (150% before judgment, 175% after). (Law 206/2020, Arts. 74 and 75) In practice, a return filed and paid voluntarily is often closed with the tax plus the 1.5% charge and no fixed fine, but no ETA circular says so.

E-receipts are a separate obligation

Filing VAT and issuing e-receipts are different duties: e-receipts for consumer sales become mandatory through phase decrees that name specific taxpayers. (For example Decrees 225/2025 and 281/2025) Check whether your tax number is listed on the ETA's e-receipt inquiry page. E-invoicing (invoicing.eta.gov.eg) covers business-to-business documents. More in our Arabic guide to e-receipts for Amazon.eg.

A monthly routine that works

1. In the first week, pull last month's orders, refunds and settlement report. Compute gross sales, refunds and output VAT at 14/114.
2. Download Amazon's fee invoices, and any Advertising invoices, for the month.
3. Build the sales and purchases CSV files, upload them, extract, and check the totals.
4. Sign, save, send, and pay by the demand number before the month ends.
5. Keep the files, the invoices and the settlement report together for that month.

Common mistakes

• Believing the 250,000 EGP threshold, or ignoring the importer rule.
• Taking 14% of sales instead of 14/114.
• Adding 14% to fee figures that already include it.
• Claiming the VAT paid on Egypt Post parcels.
• Typing the sales total as an adjustment line, so it disappears.
• Letters or dashes in invoice numbers.
• Missing day 60, which is where the fine range jumps.
• Estimating the delay charge with the Central Bank formula instead of 1.5% a month.

Questions the texts don't answer yet

We found no authoritative answer to these. Ask your accountant before relying on any position.

• Whether a consolidated final-consumer sales line of 50,000 EGP or more can be rejected for lacking a buyer's national ID. If the portal rejects yours, split it into one line per day.
• Whether an invoice dated inside your registration month, but covering services from before you registered, is deductible in full or only in part.
• Whether Amazon "Seller Rewards" bonuses count as payment for a service, and so carry VAT.
• When a newly registered seller becomes obliged to issue e-receipts.
• How late an old input invoice can still be claimed for the first time.

Where Limonene fits

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

Sources

• Law 67/2016 (VAT Law), Arts. 1, 2, 5, 10, 16, 22, 67 and 68, consolidated to Law 149/2026.
• VAT Executive Regulations (MoF Decision 66/2017), Arts. 16, 18, 26 and 29 (Art. 29 as amended by MoF Decision 417/2025).
• Law 206/2020 (Unified Tax Procedures), Arts. 31, 45 bis (added by Law 7/2025), 53, 69, 70 (as amended by Law 211/2020), 74 and 75.
• Law 5/2025 and MoF Decision 167/2025; Law 6/2025.
• MoF Decision 403/2023 (Form 10), Official Gazette, 10 September 2023.
• Income Tax Law 91/2005, Art. 110.
• ETA FAQ on the mandatory VAT registration threshold; ETA announcements on Decree 281/2025, on filing returns (12 February 2023) and on e-commerce sellers (23 May 2022); ETA services guide, 2nd edition (August 2025); ETA FAQ on the new core tax system, returns (2nd edition, December 2024).

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