Egypt E-Invoicing and Fiscalization Mandates

Egypt has implemented one of the most comprehensive e-invoicing mandates in the MENA region through the Egyptian Tax Authority's (ETA) electronic invoicing system. This section outlines the mandate requirements affecting businesses operating in Egypt.

ETA eInvoicing

The Egyptian Tax Authority introduced mandatory electronic invoicing in 2020, establishing a Continuous Transaction Controls (CTC) system where all invoices must be submitted to and validated by the ETA platform before being considered legally valid.

What is the ETA eInvoicing System?

The ETA eInvoicing system requires businesses to generate, digitally sign, and submit electronic invoices to the ETA portal in real time. Each invoice receives a unique identifier (UUID) and a QR code from the ETA upon successful validation. The system uses a custom JSON document format with CADES-BES digital signatures for document integrity and authenticity.

Regulatory Framework

Who Must Comply?

How It Works

All invoices are submitted to the ETA platform for validation in real time:

Every invoice must be digitally signed using a CADES-BES signature before submission to the ETA portal. The ETA validates the invoice structure, tax calculations, and signature, then returns a UUID and long ID that serve as proof of registration.

Document Types

The mandate covers six types of electronic documents — three for domestic transactions and three for exports:

Domestic Documents

Export Documents

Issuer and Receiver Types

The ETA classifies parties involved in transactions:

Tax Types

Egypt supports multiple tax types that can be applied to invoice line items:

Item Coding

The ETA requires each item on an invoice to be coded using one of two systems:

Key Requirements

To comply with the ETA eInvoicing mandate, businesses must:

Implementation

Businesses should take the following steps to comply with the ETA mandate:

For official compliance timelines and updates, refer to the ETA eInvoicing Portal.

ETA eInvoicing with Flick

The Egyptian Tax Authority (ETA) requires all registered taxpayers to submit invoices electronically through the ETA portal, including digital signatures, item coding, and real-time validation. Flick simplifies this entire process through a single API.

How Flick Simplifies ETA Compliance

Flick handles the complexity of ETA integration so you don't have to:

No EGS Onboarding Required

Unlike Saudi Arabia (ZATCA), the Egypt ETA integration does not require device-level onboarding or compliance checks. The issuer information comes from the participant you have already onboarded with Flick. This means you can start generating invoices immediately after setting up your participant.

API Overview

The Flick Egypt ETA API provides three endpoints covering the complete invoice lifecycle:

Authentication

Every request to the Flick Egypt ETA API requires two headers:

Environments

Use the sandbox environment for development and testing. Switch to production when you are ready to submit live invoices to the ETA.

Document Types

The API supports six document types — three for domestic transactions and three for exports:

Domestic

Export

Invoice Statuses

Invoices returned by the API can have the following statuses:

For detailed field definitions, refer to Invoice Datapoints. For the complete integration flow with request and response examples, see eInvoicing Lifecycle.

ETA Invoice Datapoints

These are the datapoints used in the ETA e-invoicing API for generating invoices in Egypt.

Top-Level Invoice Fields

document_identifier

Requirement: Mandatory
Type: String

Unique internal document identifier used to link back to the ERP document number. This maps to the ETA's internalId field.

{
  "document_identifier": "INV-001"
}

Rules:

• Must be unique within your system
• Can include alphanumeric characters and hyphens
• Maximum 50 characters

document_type

Requirement: Mandatory
Type: String

Specifies the type of document being issued.

{
  "document_type": "i"
}

Allowed Values:

Domestic

Export

issue_date

Requirement: Mandatory
Type: Date (YYYY-MM-DD)

The date on which the invoice was issued.

{
  "issue_date": "2025-02-09"
}

Rules:

• Must be in ISO 8601 format: YYYY-MM-DD
• Cannot be a future date

issue_time

Requirement: Mandatory
Type: Time (HH:MM:SSZ)

The time at which the invoice was issued, in UTC timezone.

{
  "issue_time": "10:30:00Z"
}

Rules:

• Must be in 24-hour UTC format: HH:MM:SSZ
• Cannot be a future time (when combined with issue_date)

tax_activity_code

Requirement: Mandatory
Type: String

Tax activity code of the business issuing the document, representing the activity that caused it to be issued. Must be a valid ETA activity type code.

{
  "tax_activity_code": "4520"
}

Rules:

• Must be a valid activity type code as defined by the ETA
• Represents the business activity category (e.g., 4520 for vehicle maintenance and repair)

document_currency

Requirement: Mandatory
Type: String
Default: EGP

The currency in which the invoice is issued, using ISO 4217 currency codes.

{
  "document_currency": "EGP"
}

Rules:

• Must be a valid ISO 4217 currency code
• Default value is EGP (Egyptian Pound)
• If currency is not EGP, currency_exchange_rate is required

currency_exchange_rate

Requirement: Conditional — required when document_currency is not EGP
Type: Decimal

Exchange rate used to convert the foreign currency to EGP, based on the Egyptian bank rate on the day of invoicing. The system uses this to automatically compute amountEGP and amountSold for each invoice line in the ETA document.

{
  "document_currency": "USD",
  "currency_exchange_rate": 50.25
}

Rules:

• Required when document_currency is not EGP
• Must be a valid decimal with up to 5 decimal digits
• Must not be provided when document_currency is EGP

extra_discount_amount

Requirement: Optional
Type: Decimal
Default: 0

Additional discount amount applied at the document level, not to individual invoice lines. Maps to the ETA's extraDiscountAmount field.

{
  "extra_discount_amount": 50
}

purchase_order_reference

Requirement: Optional
Type: String

Reference to a purchase order related to this document. Maps to the ETA's purchaseOrderReference field.

{
  "purchase_order_reference": "PO-2025-001"
}

purchase_order_description

Requirement: Optional
Type: String

Additional information about the purchase order provided to the recipient.

{
  "purchase_order_description": "Monthly office supplies"
}

sales_order_reference

Requirement: Optional
Type: String

Reference to a prior sales order for informational purposes. Maps to the ETA's salesOrderReference field.

{
  "sales_order_reference": "SO-2025-100"
}

sales_order_description

Requirement: Optional
Type: String

Additional information about the sales order provided to the recipient.

{
  "sales_order_description": "Bulk order"
}

proforma_invoice_number

Requirement: Optional
Type: String (max 50 characters)

Reference to a prior proforma invoice. Maps to the ETA's proformaInvoiceNumber field.

{
  "proforma_invoice_number": "PI-2025-050"
}

service_delivery_date

Requirement: Conditional — required for export document types (ei, ec, ed)
Type: Date (YYYY-MM-DD)

The date when the service was delivered or is planned to be delivered. Maps to the ETA's serviceDeliveryDate field.

{
  "service_delivery_date": "2025-02-08"
}

Rules:

• Required for export document types: ei, ec, ed
• Must be in ISO 8601 format: YYYY-MM-DD

references

Requirement: Conditional — used for credit and debit notes (c, d, ec, ed)
Type: Array of Strings

Array of UUIDs referencing prior documents. For credit notes, these are the invoices being reduced. For debit notes, these are the invoices being increased. Maps to the ETA's references field.

{
  "references": ["a1b2c3d4-e5f6-7890-abcd-ef1234567890"]
}

Rules:

• Referenced documents must be issued by the same taxpayer
• Referenced documents must be issued to the same recipient
• Referenced documents must be issued before the issuance date of the credit/debit note
• For credit notes: total amount must not exceed the total of referenced documents

payment

Requirement: Optional
Type: Object

Bank and payment details for the document. Maps to the ETA's payment structure.

{
  "payment": {
    "bank_name": "National Bank of Egypt",
    "bank_address": "1187 Corniche El Nil, Cairo",
    "bank_account_no": "1234567890",
    "bank_account_iban": "EG380019000500000000263180002",
    "swift_code": "NBEGEGCX",
    "terms": "Net 30 days"
  }
}

delivery

Requirement: Optional
Type: Object

Shipping and delivery information for the document. Maps to the ETA's delivery structure.

{
  "delivery": {
    "approach": "Sea freight",
    "packaging": "Wooden pallets",
    "date_validity": "2025-03-09T00:00:00Z",
    "export_port": "Alexandria",
    "country_of_origin": "EG",
    "gross_weight": 5000,
    "net_weight": 4800,
    "terms": "CIF Dublin"
  }
}

Receiving Party — receiving_party

Contains information about the customer (buyer) to whom the invoice is being issued.

type

Requirement: Mandatory
Type: String

The type of the receiving party.

{
  "receiving_party": {
    "type": "B"
  }
}

Allowed Values:

registration_number

Requirement: Mandatory
Type: String

Registration number of the receiving party. The expected value depends on the party type:

{
  "receiving_party": {
    "registration_number": "987654321"
  }
}

Rules:

• Must be a valid registration number for the given party type
• Receiver and issuer cannot be the same entity

name

Requirement: Mandatory
Type: String

The registered name of the company or the full name of the individual.

{
  "receiving_party": {
    "name": "XYZ Retail Store"
  }
}

address

Requirement: Mandatory
Type: Object

The address of the receiving party.

{
  "receiving_party": {
    "address": {
      "country": "EG",
      "address_line1": "El Tahrir Street",
      "city": "Giza",
      "governate": "Giza Governorate",
      "building_number": "12",
      "postal_code": "12311",
      "floor": "2",
      "room": "205",
      "landmark": "Near Cairo University",
      "additional_information": "Back entrance"
    }
  }
}

Full Receiving Party Example

{
  "receiving_party": {
    "type": "B",
    "registration_number": "987654321",
    "name": "XYZ Retail Store",
    "address": {
      "country": "EG",
      "address_line1": "El Tahrir Street",
      "city": "Giza",
      "governate": "Giza Governorate",
      "building_number": "12",
      "postal_code": "12311",
      "floor": "2",
      "room": "205"
    }
  }
}

Invoice Lines — invoice_lines[]

An array of items included in the invoice. At least one item is mandatory.

description

Requirement: Mandatory
Type: String

Description of the item being sold.

{
  "invoice_lines": [
    {
      "description": "Premium Coffee Beans - Arabica 1kg"
    }
  ]
}

item_type

Requirement: Mandatory
Type: String

The coding schema used to encode the item type.

{
  "invoice_lines": [
    {
      "item_type": "GS1"
    }
  ]
}

Allowed Values:

item_code

Requirement: Mandatory
Type: String

The code of the goods or services item being sold, using the coding schema specified in item_type.

{
  "invoice_lines": [
    {
      "item_type": "GS1",
      "item_code": "6221218058490"
    }
  ]
}

Rules:

• For GS1: must be a valid GS1 barcode (e.g., 6221218058490)
• For EGS: must follow the format EG-{taxreg}-{itemid} (e.g., EG-113317713-1234)

unit_type

Requirement: Mandatory
Type: String

Unit of measure code from the UN/ECE Recommendation 20 code list.

{
  "invoice_lines": [
    {
      "unit_type": "KGM"
    }
  ]
}

Common Values:

quantity

Requirement: Mandatory
Type: Decimal

Number of units of the defined unit type being sold. Must be greater than 0. Supports up to 5 decimal places.

{
  "invoice_lines": [
    {
      "quantity": 100
    }
  ]
}

price

Requirement: Mandatory
Type: Decimal

The price of a single unit, exclusive of tax. Supports up to 5 decimal places.

{
  "invoice_lines": [
    {
      "price": 100
    }
  ]
}

tax_type

Requirement: Mandatory
Type: String

The type of tax applied to this line item.

{
  "invoice_lines": [
    {
      "tax_type": "T1"
    }
  ]
}

Allowed Values:

tax_subtype

Requirement: Optional
Type: String

Tax subtype code for the applied tax type. Used to specify a particular rate or exemption within a tax type. Maps to the ETA's taxable item subType field.

{
  "invoice_lines": [
    {
      "tax_type": "T1",
      "tax_subtype": "V009"
    }
  ]
}

Rules:

• Must be a valid ETA tax subtype code for the given tax_type
• For T1 (VAT), common subtypes include V009 (standard rate) and V001 (export exemption)

internal_code

Requirement: Optional
Type: String

Internal product code used for referencing back to your ERP or inventory system. Maps to the ETA's internalCode field.

{
  "invoice_lines": [
    {
      "internal_code": "COFFEE-ARB-1KG"
    }
  ]
}

discount

Requirement: Optional
Type: Object

Discount applied to the invoice line item. Maps to the ETA's discount structure.

{
  "invoice_lines": [
    {
      "discount": {
        "rate": 5,
        "amount": 500
      }
    }
  ]
}

Rules:

• rate must be between 0 and 100
• amount must not exceed the line's sales total
• If rate is specified, amount should be the calculated discount based on the rate

items_discount

Requirement: Optional
Type: Decimal

Non-taxable items discount amount for this line. This discount is not included in tax calculations. Maps to the ETA's itemsDiscount field.

{
  "invoice_lines": [
    {
      "items_discount": 50
    }
  ]
}

weight_unit_type

Requirement: Optional (used for export document lines)
Type: String

Weight unit code used for export documents. Uses the same unit codes as unit_type. Maps to the ETA's weightUnitType field.

{
  "invoice_lines": [
    {
      "weight_unit_type": "KGM"
    }
  ]
}

weight_quantity

Requirement: Optional (used for export document lines)
Type: Decimal

Weight quantity for export documents. Must be greater than 0. Maps to the ETA's weightQuantity field.

{
  "invoice_lines": [
    {
      "weight_quantity": 500
    }
  ]
}

Full Invoice Line Example

{
  "invoice_lines": [
    {
      "description": "Premium Coffee Beans - Arabica 1kg",
      "item_type": "GS1",
      "item_code": "6221218058490",
      "unit_type": "KGM",
      "quantity": 100,
      "price": 100,
      "tax_type": "T1",
      "tax_subtype": "V009",
      "internal_code": "COFFEE-ARB-1KG",
      "discount": {
        "rate": 5,
        "amount": 500
      },
      "items_discount": 50
    }
  ]
}

ETA eInvoicing Lifecycle

This guide covers the complete lifecycle of e-invoicing in Egypt, from generating invoices through to retrieval and cancellation via the Flick API.

Overview

The ETA e-invoicing lifecycle follows three stages:

1. Generate Invoice

Create an e-invoice and submit it to the ETA for validation. Flick handles the digital signature, document construction, and ETA submission automatically.

Prerequisites

• A Flick API account with the Egypt ETA mandate enabled
• A participant onboarded with valid Egyptian tax registration details
• Items coded using GS1 or EGS coding schemas

Request

Endpoint: POST /v1/einvoice/generate

Headers:

• x-flick-auth-key: Your Flick API key
• participant_id: Your participant ID
• Content-Type: application/json

{
  "document_identifier": "INV-001",
  "document_type": "i",
  "issue_date": "2025-02-09",
  "issue_time": "10:30:00Z",
  "tax_activity_code": "4520",
  "document_currency": "EGP",
  "receiving_party": {
    "type": "B",
    "registration_number": "987654321",
    "name": "XYZ Retail Store",
    "address": {
      "country": "EG",
      "address_line1": "El Tahrir Street",
      "city": "Giza",
      "governate": "Giza Governorate",
      "building_number": "12",
      "postal_code": "12311"
    }
  },
  "invoice_lines": [
    {
      "description": "Premium Coffee Beans - Arabica 1kg",
      "item_type": "GS1",
      "item_code": "6221218058490",
      "unit_type": "KGM",
      "quantity": 100,
      "price": 100,
      "tax_type": "T1"
    }
  ]
}

Request Fields Summary

Success Response (201 Created / 200 OK)

A 201 is returned when the invoice is newly created. A 200 is returned if an invoice with the same document_identifier has already been processed.

{
  "status": "success",
  "message": "Invoice created successfully",
  "data": {
    "uuid": "165e692d-7d40-4e26-8eee-77b443c5c2f4",
    "document_identifier": "INV-001",
    "status": "draft",
    "eta_uuid": "",
    "eta_long_id": "",
    "qr_code": ""
  }
}

Response Fields

Validation Error Response (400)

{
  "status": "validation_error",
  "message": "There are validation errors in the submitted data",
  "errors": [
    {
      "error": "Issue time is required",
      "path": ["issue_time"]
    },
    {
      "error": "Tax activity code is required",
      "path": ["tax_activity_code"]
    }
  ],
  "errors_text": "(1) Issue time is required  (2) Tax activity code is required"
}

2. Get Invoice

Retrieve the full details of a previously generated invoice, including its current status and the complete ETA document with signature.

Request

Endpoint: GET /v1/einvoice/{uuid}

Headers:

• x-flick-auth-key: Your Flick API key
• participant_id: Your participant ID

Path Parameters:

Sample Request

GET /v1/einvoice/165e692d-7d40-4e26-8eee-77b443c5c2f4

Success Response (200)

{
  "status": "success",
  "message": "Success",
  "data": {
    "uuid": "165e692d-7d40-4e26-8eee-77b443c5c2f4",
    "document_identifier": "INV-001",
    "document_type": "i",
    "document_currency": "EGP",
    "issue_date": "2025-02-09T00:00:00.000Z",
    "issue_time": "10:30:00Z",
    "status": "draft",
    "cancel_reason": null,
    "invoice_total": 11400,
    "tax_total": 1400,
    "eta_uuid": "",
    "eta_long_id": "",
    "qr_code": "",
    "eta_document": {}
  }
}

Response Fields

Not Found Response (404)

{
  "status": "not_found",
  "message": "Invoice not found"
}

3. Cancel Invoice

Cancel a previously generated invoice. Only invoices that have not already been cancelled can be cancelled.

Request

Endpoint: PUT /v1/einvoice/{uuid}

Headers:

• x-flick-auth-key: Your Flick API key
• participant_id: Your participant ID
• Content-Type: application/json

Path Parameters:

{
  "status": "cancelled",
  "reason": "Customer requested cancellation"
}

Request Fields

Success Response (200)

{
  "status": "success",
  "message": "Invoice cancelled successfully",
  "data": {
    "uuid": "165e692d-7d40-4e26-8eee-77b443c5c2f4",
    "status": "cancelled",
    "cancel_reason": "Customer requested cancellation"
  }
}

Response Fields

Not Found Response (404)

{
  "status": "not_found",
  "message": "Invoice not found"
}

Error Response (400)

{
  "status": "failed",
  "message": "Invoice is already cancelled"
}

Possible error messages include:

• "Invoice is already cancelled" — the invoice was previously cancelled
• "not allowed to cancel" — the invoice is in a state that does not permit cancellation

Complete Integration Flow

Here is the recommended sequence for a full integration:

Initial Setup (One-time)

1. Get API credentials from the Flick dashboard
2. Onboard your participant with your Egyptian tax registration details
3. Register your items with GS1 or EGS coding schemas

Ongoing Operations

4. Generate invoices via POST /v1/einvoice/generate with your invoice data
5. Track invoice status via GET /v1/einvoice/{uuid} to monitor ETA validation
6. Cancel if needed via PUT /v1/einvoice/{uuid} with a cancellation reason
7. Handle errors — check response status and resolve validation issues

Integration Checklist

Before going live, verify:

• API authentication is configured with valid x-flick-auth-key and participant_id
• Participant is onboarded with correct Egyptian tax registration details
• All items are coded using valid GS1 or EGS codes
• Tax activity codes are valid ETA activity type codes
• Issue date and time are in the correct format (YYYY-MM-DD and HH:MM:SSZ)
• Receiving party details include valid type, registration number, name, and address
• Document identifiers are unique within your system
• Error handling and retry logic are implemented
• Sandbox testing is complete with all document types (domestic and export invoices, credit notes, debit notes)

For complete request body examples covering all document types, refer to the Examples section.

Egypt E-Invoicing Examples

Complete collection of ETA-compliant invoice examples covering domestic invoices, export invoices, credit notes, debit notes, multiple line items, and special scenarios.

Domestic Invoices

Standard Invoice with GS1 Item Codes

A typical domestic B2B invoice with a single line item using GS1 coding and standard VAT (T1).

Key Features:

• Document Type: i (Domestic Invoice)
• Item Coding: GS1 (international barcode)
• Tax Type: T1 (Value Added Tax at 14%)

{
  "document_identifier": "INV-001",
  "document_type": "i",
  "issue_date": "2025-02-09",
  "issue_time": "10:30:00Z",
  "tax_activity_code": "4520",
  "document_currency": "EGP",
  "receiving_party": {
    "type": "B",
    "registration_number": "987654321",
    "name": "XYZ Retail Store",
    "address": {
      "country": "EG",
      "address_line1": "El Tahrir Street",
      "city": "Giza",
      "governate": "Giza Governorate",
      "building_number": "12",
      "postal_code": "12311",
      "floor": "2",
      "room": "205"
    }
  },
  "invoice_lines": [
    {
      "description": "Premium Coffee Beans - Arabica 1kg",
      "item_type": "GS1",
      "item_code": "6221218058490",
      "unit_type": "KGM",
      "quantity": 100,
      "price": 100,
      "tax_type": "T1"
    }
  ]
}

Standard Invoice with EGS Item Codes

A domestic invoice using Egypt General Standard (EGS) item codes instead of GS1.

Key Features:

• Document Type: i (Domestic Invoice)
• Item Coding: EGS (Egyptian coding — format: EG-{taxreg}-{itemid})
• Tax Type: T1 (Value Added Tax)

{
  "document_identifier": "INV-002",
  "document_type": "i",
  "issue_date": "2025-03-15",
  "issue_time": "14:00:00Z",
  "tax_activity_code": "4711",
  "document_currency": "EGP",
  "receiving_party": {
    "type": "B",
    "registration_number": "123456789",
    "name": "ABC Trading Company",
    "address": {
      "country": "EG",
      "address_line1": "26th of July Street",
      "city": "Cairo",
      "governate": "Cairo Governorate",
      "building_number": "Tower 5",
      "postal_code": "11511"
    }
  },
  "invoice_lines": [
    {
      "description": "Office Desk - Executive Model",
      "item_type": "EGS",
      "item_code": "EG-113317713-0001",
      "unit_type": "EA",
      "quantity": 5,
      "price": 2500,
      "tax_type": "T1"
    }
  ]
}

Multiple Line Items

Invoice with Multiple Items and Tax Types

An invoice with multiple line items, each with different tax types.

Key Features:

• Multiple line items with different unit types
• Mixed tax types (T1 and T5)

{
  "document_identifier": "INV-003",
  "document_type": "i",
  "issue_date": "2025-03-20",
  "issue_time": "09:15:00Z",
  "tax_activity_code": "4520",
  "document_currency": "EGP",
  "receiving_party": {
    "type": "B",
    "registration_number": "555444333",
    "name": "Delta Services LLC",
    "address": {
      "country": "EG",
      "address_line1": "Corniche El Nile",
      "city": "Cairo",
      "governate": "Cairo Governorate",
      "building_number": "88",
      "postal_code": "11221",
      "floor": "10"
    }
  },
  "invoice_lines": [
    {
      "description": "Engine Oil - Synthetic 5W-30 (4L)",
      "item_type": "GS1",
      "item_code": "6221218058491",
      "unit_type": "LTR",
      "quantity": 20,
      "price": 350,
      "tax_type": "T1"
    },
    {
      "description": "Oil Filter - Premium",
      "item_type": "GS1",
      "item_code": "6221218058492",
      "unit_type": "EA",
      "quantity": 20,
      "price": 150,
      "tax_type": "T1"
    },
    {
      "description": "Vehicle Inspection Service",
      "item_type": "EGS",
      "item_code": "EG-113317713-0010",
      "unit_type": "EA",
      "quantity": 10,
      "price": 500,
      "tax_type": "T1"
    }
  ]
}

Credit Note

A credit note that adjusts a previously issued invoice. Used for returns, corrections, or partial refunds.

Key Features:

• Document Type: c (Credit Note)
• Uses references array to link to the original invoice UUID(s)
• Receiver and issuer must match the referenced invoice

{
  "document_identifier": "CN-001",
  "document_type": "c",
  "issue_date": "2025-03-25",
  "issue_time": "11:00:00Z",
  "tax_activity_code": "4520",
  "document_currency": "EGP",
  "references": ["a1b2c3d4-e5f6-7890-abcd-ef1234567890"],
  "receiving_party": {
    "type": "B",
    "registration_number": "987654321",
    "name": "XYZ Retail Store",
    "address": {
      "country": "EG",
      "address_line1": "El Tahrir Street",
      "city": "Giza",
      "governate": "Giza Governorate",
      "building_number": "12",
      "postal_code": "12311"
    }
  },
  "invoice_lines": [
    {
      "description": "Premium Coffee Beans - Arabica 1kg (Returned)",
      "item_type": "GS1",
      "item_code": "6221218058490",
      "unit_type": "KGM",
      "quantity": 10,
      "price": 100,
      "tax_type": "T1"
    }
  ]
}

Debit Note

A debit note that increases the amount of a previously issued invoice. Used for additional charges or corrections.

Key Features:

• Document Type: d (Debit Note)
• Uses references array to link to the original invoice UUID(s)
• Receiver and issuer must match the referenced invoice

{
  "document_identifier": "DN-001",
  "document_type": "d",
  "issue_date": "2025-03-25",
  "issue_time": "13:30:00Z",
  "tax_activity_code": "4520",
  "document_currency": "EGP",
  "references": ["a1b2c3d4-e5f6-7890-abcd-ef1234567890"],
  "receiving_party": {
    "type": "B",
    "registration_number": "987654321",
    "name": "XYZ Retail Store",
    "address": {
      "country": "EG",
      "address_line1": "El Tahrir Street",
      "city": "Giza",
      "governate": "Giza Governorate",
      "building_number": "12",
      "postal_code": "12311"
    }
  },
  "invoice_lines": [
    {
      "description": "Shipping Surcharge - Expedited Delivery",
      "item_type": "EGS",
      "item_code": "EG-113317713-0020",
      "unit_type": "EA",
      "quantity": 1,
      "price": 500,
      "tax_type": "T1"
    }
  ]
}

Export Invoices

Export Invoice

An export invoice issued by an Egyptian taxpayer to a foreign company. Export invoices use document type ei and require the receiver type to be F (Foreigner) with a non-EG country code.

Key Features:

• Document Type: ei (Export Invoice)
• Receiver type must be F (Foreigner)
• Receiver country must not be EG
• currency_exchange_rate required when currency is not EGP
• service_delivery_date required for export types
• delivery and weight_unit_type/weight_quantity used for goods exports

{
  "document_identifier": "EXP-001",
  "document_type": "ei",
  "issue_date": "2025-04-01",
  "issue_time": "08:00:00Z",
  "tax_activity_code": "4520",
  "document_currency": "USD",
  "currency_exchange_rate": 50.25,
  "service_delivery_date": "2025-03-31",
  "delivery": {
    "approach": "Sea freight",
    "packaging": "Wooden pallets",
    "export_port": "Alexandria",
    "country_of_origin": "EG",
    "gross_weight": 5000,
    "net_weight": 4800,
    "terms": "CIF Dublin"
  },
  "receiving_party": {
    "type": "F",
    "registration_number": "IE8256796U",
    "name": "MICROSOFT IRELAND OPERATIONS LIMITED",
    "address": {
      "country": "IE",
      "address_line1": "Carmanhall and Leopardstown",
      "city": "Dublin",
      "governate": "Leinster",
      "building_number": "One Microsoft Place",
      "postal_code": "D18 P521"
    }
  },
  "invoice_lines": [
    {
      "description": "Egyptian cotton textiles - premium grade",
      "item_type": "EGS",
      "item_code": "EG-113317713-TEX01",
      "unit_type": "KGM",
      "quantity": 500,
      "price": 20,
      "tax_type": "T1",
      "weight_unit_type": "KGM",
      "weight_quantity": 500
    }
  ]
}

Export Credit Note

An export credit note that reduces the amount of a previously issued export invoice. Must reference the original export invoice.

Key Features:

• Document Type: ec (Export Credit Note)
• Uses references array to link to the original export invoice UUID(s)
• Requires service_delivery_date and currency_exchange_rate (when non-EGP)
• Amounts must not exceed the original export invoice totals

{
  "document_identifier": "ECN-001",
  "document_type": "ec",
  "issue_date": "2025-04-15",
  "issue_time": "10:00:00Z",
  "tax_activity_code": "4520",
  "document_currency": "USD",
  "currency_exchange_rate": 50.25,
  "service_delivery_date": "2025-03-31",
  "references": ["b2c3d4e5-f6a7-8901-bcde-f12345678901"],
  "receiving_party": {
    "type": "F",
    "registration_number": "IE8256796U",
    "name": "MICROSOFT IRELAND OPERATIONS LIMITED",
    "address": {
      "country": "IE",
      "address_line1": "Carmanhall and Leopardstown",
      "city": "Dublin",
      "governate": "Leinster",
      "building_number": "One Microsoft Place",
      "postal_code": "D18 P521"
    }
  },
  "invoice_lines": [
    {
      "description": "Egyptian cotton textiles - premium grade (returned)",
      "item_type": "EGS",
      "item_code": "EG-113317713-TEX01",
      "unit_type": "KGM",
      "quantity": 50,
      "price": 20,
      "tax_type": "T1",
      "weight_unit_type": "KGM",
      "weight_quantity": 50
    }
  ]
}

Export Debit Note

An export debit note that increases the amount of a previously issued export invoice.

Key Features:

• Document Type: ed (Export Debit Note)
• Uses references array to link to the original export invoice UUID(s)
• Requires service_delivery_date and currency_exchange_rate (when non-EGP)

{
  "document_identifier": "EDN-001",
  "document_type": "ed",
  "issue_date": "2025-04-15",
  "issue_time": "11:30:00Z",
  "tax_activity_code": "4520",
  "document_currency": "USD",
  "currency_exchange_rate": 50.25,
  "service_delivery_date": "2025-03-31",
  "references": ["b2c3d4e5-f6a7-8901-bcde-f12345678901"],
  "receiving_party": {
    "type": "F",
    "registration_number": "IE8256796U",
    "name": "MICROSOFT IRELAND OPERATIONS LIMITED",
    "address": {
      "country": "IE",
      "address_line1": "Carmanhall and Leopardstown",
      "city": "Dublin",
      "governate": "Leinster",
      "building_number": "One Microsoft Place",
      "postal_code": "D18 P521"
    }
  },
  "invoice_lines": [
    {
      "description": "Egyptian cotton textiles - premium grade (price adjustment)",
      "item_type": "EGS",
      "item_code": "EG-113317713-TEX01",
      "unit_type": "KGM",
      "quantity": 500,
      "price": 5,
      "tax_type": "T1",
      "weight_unit_type": "KGM",
      "weight_quantity": 500
    }
  ]
}

Invoice to a Natural Person

An invoice issued to an individual (natural person).

Key Features:

• Receiving party type: P (Person)
• Registration number is the national ID

{
  "document_identifier": "INV-005",
  "document_type": "i",
  "issue_date": "2025-04-10",
  "issue_time": "16:45:00Z",
  "tax_activity_code": "4711",
  "document_currency": "EGP",
  "receiving_party": {
    "type": "P",
    "registration_number": "29001011234567",
    "name": "Ahmed Mohamed Hassan",
    "address": {
      "country": "EG",
      "address_line1": "El Gomhoreya Street",
      "city": "Alexandria",
      "governate": "Alexandria Governorate",
      "building_number": "15",
      "postal_code": "21500"
    }
  },
  "invoice_lines": [
    {
      "description": "Home Appliance - Washing Machine",
      "item_type": "GS1",
      "item_code": "6221218058495",
      "unit_type": "EA",
      "quantity": 1,
      "price": 12000,
      "tax_type": "T1"
    }
  ]
}

Invoice with All Optional Fields

A comprehensive invoice demonstrating all available optional fields: payment details, delivery information, document-level discount, purchase/sales order references, expanded address fields, and line-level discounts.

Key Features:

• All optional document-level fields populated
• Payment and delivery objects included
• Line-level discount, items_discount, tax_subtype, and internal_code
• Expanded address with governate, floor, room, landmark, additional_information

{
  "document_identifier": "INV-006",
  "document_type": "i",
  "issue_date": "2025-02-09",
  "issue_time": "10:30:00Z",
  "tax_activity_code": "4520",
  "document_currency": "EGP",
  "extra_discount_amount": 50,
  "purchase_order_reference": "PO-2025-001",
  "purchase_order_description": "Monthly office supplies",
  "sales_order_reference": "SO-2025-100",
  "sales_order_description": "Bulk order",
  "proforma_invoice_number": "PI-2025-050",
  "service_delivery_date": "2025-02-08",
  "payment": {
    "bank_name": "National Bank of Egypt",
    "bank_address": "1187 Corniche El Nil, Cairo",
    "bank_account_no": "1234567890",
    "bank_account_iban": "EG380019000500000000263180002",
    "swift_code": "NBEGEGCX",
    "terms": "Net 30 days"
  },
  "delivery": {
    "approach": "Road transport",
    "packaging": "Cardboard boxes",
    "date_validity": "2025-03-09T00:00:00Z",
    "export_port": "Alexandria",
    "country_of_origin": "EG",
    "gross_weight": 150.5,
    "net_weight": 120,
    "terms": "FOB Alexandria"
  },
  "receiving_party": {
    "type": "B",
    "registration_number": "987654321",
    "name": "XYZ Retail Store",
    "address": {
      "country": "EG",
      "address_line1": "El Tahrir Street",
      "city": "Giza",
      "governate": "Giza Governorate",
      "building_number": "12",
      "postal_code": "12311",
      "floor": "2",
      "room": "205",
      "landmark": "Near Cairo University",
      "additional_information": "Back entrance"
    }
  },
  "invoice_lines": [
    {
      "description": "Premium Coffee Beans - Arabica 1kg",
      "item_type": "GS1",
      "item_code": "6221218058490",
      "unit_type": "KGM",
      "quantity": 100,
      "price": 100,
      "tax_type": "T1",
      "tax_subtype": "V009",
      "internal_code": "COFFEE-ARB-1KG",
      "discount": {
        "rate": 5,
        "amount": 500
      },
      "items_discount": 50
    },
    {
      "description": "Green Tea Box 500g",
      "item_type": "EGS",
      "item_code": "EG-113317713-TEA500",
      "unit_type": "EA",
      "quantity": 200,
      "price": 25,
      "tax_type": "T1",
      "discount": {
        "rate": 10,
        "amount": 500
      }
    }
  ]
}

Invoice with Foreign Currency

A domestic invoice issued in a foreign currency. When document_currency is not EGP, you must provide currency_exchange_rate. The system automatically computes amountEGP and amountSold for each line in the ETA document.

Key Features:

• Currency: USD with exchange rate to EGP
• currency_exchange_rate is required for non-EGP currencies

{
  "document_identifier": "INV-007",
  "document_type": "i",
  "issue_date": "2025-05-01",
  "issue_time": "09:00:00Z",
  "tax_activity_code": "4520",
  "document_currency": "USD",
  "currency_exchange_rate": 50.25,
  "receiving_party": {
    "type": "B",
    "registration_number": "987654321",
    "name": "XYZ Retail Store",
    "address": {
      "country": "EG",
      "address_line1": "El Tahrir Street",
      "city": "Giza",
      "governate": "Giza Governorate",
      "building_number": "12",
      "postal_code": "12311"
    }
  },
  "invoice_lines": [
    {
      "description": "Imported Machine Parts - Set A",
      "item_type": "GS1",
      "item_code": "6221218058496",
      "unit_type": "SET",
      "quantity": 5,
      "price": 200,
      "tax_type": "T1"
    }
  ]
}

Invoice with Discounts

An invoice demonstrating both document-level and line-level discounts.

Key Features:

• extra_discount_amount for document-level discount
• Line-level discount object with rate and amount
• items_discount for non-taxable line discount

{
  "document_identifier": "INV-008",
  "document_type": "i",
  "issue_date": "2025-05-05",
  "issue_time": "11:00:00Z",
  "tax_activity_code": "4711",
  "document_currency": "EGP",
  "extra_discount_amount": 100,
  "receiving_party": {
    "type": "B",
    "registration_number": "123456789",
    "name": "ABC Trading Company",
    "address": {
      "country": "EG",
      "address_line1": "26th of July Street",
      "city": "Cairo",
      "governate": "Cairo Governorate",
      "building_number": "Tower 5",
      "postal_code": "11511"
    }
  },
  "invoice_lines": [
    {
      "description": "Office Chair - Ergonomic Model",
      "item_type": "EGS",
      "item_code": "EG-113317713-0002",
      "unit_type": "EA",
      "quantity": 10,
      "price": 3000,
      "tax_type": "T1",
      "discount": {
        "rate": 10,
        "amount": 3000
      },
      "items_discount": 200
    },
    {
      "description": "Desk Lamp - LED",
      "item_type": "EGS",
      "item_code": "EG-113317713-0003",
      "unit_type": "EA",
      "quantity": 10,
      "price": 500,
      "tax_type": "T1",
      "discount": {
        "rate": 5,
        "amount": 250
      }
    }
  ]
}

Invoice with Payment and Delivery

An invoice that includes bank payment details and shipping/delivery information.

Key Features:

• payment object with full bank details
• delivery object with shipping terms and weight information

{
  "document_identifier": "INV-009",
  "document_type": "i",
  "issue_date": "2025-05-10",
  "issue_time": "14:00:00Z",
  "tax_activity_code": "4520",
  "document_currency": "EGP",
  "payment": {
    "bank_name": "National Bank of Egypt",
    "bank_address": "1187 Corniche El Nil, Cairo",
    "bank_account_no": "1234567890",
    "bank_account_iban": "EG380019000500000000263180002",
    "swift_code": "NBEGEGCX",
    "terms": "Net 30 days"
  },
  "delivery": {
    "approach": "Road transport",
    "packaging": "Cardboard boxes",
    "country_of_origin": "EG",
    "gross_weight": 250,
    "net_weight": 230,
    "terms": "DAP Cairo"
  },
  "receiving_party": {
    "type": "B",
    "registration_number": "555444333",
    "name": "Delta Services LLC",
    "address": {
      "country": "EG",
      "address_line1": "Corniche El Nile",
      "city": "Cairo",
      "governate": "Cairo Governorate",
      "building_number": "88",
      "postal_code": "11221"
    }
  },
  "invoice_lines": [
    {
      "description": "Industrial Pump - Model X200",
      "item_type": "GS1",
      "item_code": "6221218058497",
      "unit_type": "EA",
      "quantity": 2,
      "price": 15000,
      "tax_type": "T1"
    }
  ]
}

Document Type Reference

Domestic

Export

Tax Type Reference

Issuer and Receiver Type Reference

Common Unit Type Codes

Best Practices

1. Always test in sandbox first — Use the sandbox environment before processing live invoices
2. Use consistent document identifiers — Document identifiers must be unique within your system
3. Validate item codes — Ensure all items are registered with valid GS1 or EGS codes before invoicing
4. Use correct activity codes — The tax_activity_code must match a valid ETA activity type
5. Include complete receiver details — Type, registration number, name, and full address are all mandatory
6. Handle validation errors — Parse the errors array and path field to identify and fix specific issues
7. Monitor invoice status — Use the Get endpoint to track ETA validation progress

For detailed field definitions, refer to Invoice Datapoints. For the complete integration flow, see eInvoicing Lifecycle.