Simplified VAT Registration for Professional Certificates Providers

Following the amendments to Egyptian Value Added Tax (VAT) Law No. 67 of 2016 in 2022 – which introduced VAT on remote services and the Simplified Vendor Registration System (SVRS) – the Egyptian Tax Authority issued Decree No. 160 of 2023, offering guidance to Business-to-Consumer (B2C) non-resident service providers and operators of Electronic Distribution Platforms (EDPs) to navigate through the system, clarifying registration and filing procedures to be followed.

The Egyptian Tax Authority obligated non-resident vendors and operators of EDPs providing remote services to Egypt-based customers to register for VAT purposes in Egypt electronically under the SVRS.

Impact on Professional Certificates Providers:

The impacted population hence includes Professional Certificates Providers (e.g., professional societies and organizations, educational Institutions, and specialized certification bodies) offering certificates to students in Egypt.

Although Egyptian VAT Law exempted educational services, trainings, international curricula, and e-books subscriptions, a range of services offered by Professional Certificates Providers still falls within VAT scope in Egypt, including annual subscriptions, registration fees, and certificate issuance charges.

Effective since June 2023, these providers are obligated to register, file electronic returns, and remit VAT via SVRS on inception of providing such services in Egypt – to remain compliant and avoid facing any applicable penalties or fines.

Deloitte’s offering

Deloitte supports non-resident providers of digital and remote services – including Professional Certificates Providers – in meeting their VAT obligations under the SVRS. Our team of experts can provide end-to-end assistance across key compliance areas, including:

• VAT registration and onboarding under SVRS
• Preparation and submission of VAT returns.
• Review of invoicing practices to ensure alignment with Egyptian requirements.
• Support with eligible VAT refund processes.
• Streamlined recordkeeping and documentation.
• Tailored advisory on technical matters and ongoing compliance.

Notice

This alert has been written in general terms and does not constitute any form of advice or recommendation by Deloitte and, therefore, cannot be relied on to cover specific situations; application of the principles set out will depend upon the particular circumstances involved and we highly recommend that you obtain professional advice before acting or refraining from acting on any of the contents of this publication. Deloitte accepts no duty of care or liability for any loss occasioned to any person acting or refraining from action due to any material in this publication.

Deloitte Middle East would be happy to help readers understand how to apply the principles set out in this publication to their specific circumstances.