On 22 June 2023, the Ministery of Finance Decree No. 160 of 2023 came into effect, introducing VAT (Value-Added Tax) on non-resident digital and remote services. The decree affects non-resident (foreign) operators of electronic distribution platforms (EDPs) that offer remote services to Egyptian residents. Rendering a remote service now entails an obligation for VAT to be paid in Egypt. Furthermore, the Egyptian Tax Authority (ETA) issued detailed guidelines to the decree, informing vendors and recipients of their VAT obligations. These VAT obligations apply differently to B2B (supplying a registered taxpayer) and B2C (supplying a non-registered taxpayer) transactions:   B2B transactions...