ETA Issues Compliance Guidelines Mandating 14% VAT and Income Tax Declaring for Online Platform Revenues
The Egyptian Tax Authority (ETA) has rolled out fresh compliance directives aimed at standardizing accounting protocols for digital operations, confirming that all financial yields extracted from displaying or hosting online advertisements must be factored into annual corporate or individual income tax disclosures.
According to the official administrative brief, digital ad placements across all domestic websites, decentralized networks, and smartphone applications trigger a dual fiscal liability. Beyond standard income levies, these advertising utilities are categorized as taxable services under the national VAT framework, enforcing an immediate 14% general rate on gross revenues.
To streamline the accounting transition and prevent accidental compliance omissions, the ETA stated that its dedicated E-commerce Unit is fully operational to handle technical inquiries, offering direct consultative sessions at its physical headquarters alongside digital support via its official corporate email channel.
