Egypt has introduced a fourth addendum to its unified VAT refund procedures, refining how refund claims are filed, reviewed and verified across all Egyptian Tax Authority units. The changes aim to standardise processes, strengthen electronic verification requirements and accelerate the handling of refund claims.
Egypt has issued a fourth addendum to Executive Instructions No. 90/2021 governing the “Unified Procedures for Value Added Tax (VAT) Refunds”, introducing updated rules intended to streamline and standardise VAT refund administration across the country.
The revised framework applies to all VAT refund units within the Egyptian Tax Authority (ETA) and establishes clearer procedures for filing, reviewing, auditing and approving refund claims. The changes also reinforce documentation requirements for exporters and industrial entities while expanding the use of electronic verification systems.
Stricter filing timelines
Under the updated rules, taxpayers may submit refund claims for a full financial year or part of a year, provided all supporting documents and financial statements are included. Businesses holding VAT credit balances may continue requesting refunds until the end of the financial year in which the balance exists.
The addendum introduces stricter procedural deadlines. Tax offices must review applications within two business days and notify taxpayers of missing documents where applications are incomplete. Taxpayers then have 10 business days to provide the missing information, with a possible one-time extension of an additional 10 business days upon request. Claims that remain incomplete after the deadline may be rejected.
Shift toward electronic verification
A major feature of the reform is the mandatory use of electronic verification for local inputs, imported materials and export certificates. Paper documentation alone will no longer serve as definitive evidence where electronic verification systems are available.
Businesses may also submit analytical statements instead of original import and export documentation, provided the information matches records held within the ETA’s integrated customs system.
New anti-fraud safeguards
The revised rules introduce additional safeguards against fraudulent claims, including electronic invoice screening against ETA lists of fictitious companies. Invoices issued by blacklisted entities will be excluded from refund calculations.
The ETA may also conduct field inspections where VAT credit balances linked to local inventory cannot be verified electronically.
Faster processing and unified treatment
The ETA must notify taxpayers electronically of approved or rejected claims and continue processing refunds within the statutory 45-day deadline. The addendum also cancels conflicting prior guidance, creating a unified national framework intended to improve consistency and efficiency across all Egyptian tax offices.
