On 27 November 2025, the Egyptian Tax Authority (“ETA”) issued Implementation Instructions No. 45 of 2025 (the “Guideline”), introducing a comprehensive and practical framework for the VAT treatment of exported services.
The Guideline consolidates the applicable place of taxation rules, sets out mandatory documentation for applying the zero-rate, and clarifies refund eligibility, supplemented by illustrative scenarios for B2B cross-border service arrangements. We summarize the key provisions below: