Legal & customer information
Invoices, receipts and electronic tax compliance
Last updated: 21 September 2026
Customer invoice or receipt
Each completed sale must produce an invoice or receipt without additional charge. It must include the seller’s legal name and address, commercial registration number, tax registration details, issue and sale date, unique order or document number, product description, quantity, unit and total price, applicable tax, payment method, delivery charge, and exchange and return information required by law.
Electronic systems
Egyptian Tax Authority guidance distinguishes the electronic invoice system for business-to-business transactions and the electronic receipt system for transactions with final consumers. NOUR must obtain tax advice, registration, product coding, approved integration and electronic signature or seal arrangements applicable to its entity and rollout phase before issuing live documents.
Returns and adjustments
Cancellations, returns, discounts and refunds must be reflected through the legally appropriate credit, debit or return document and reconciled with the original sale and payment. Records must be retained for the period required by tax and accounting law.
Launch gate
Retail activation remains blocked until NOUR has confirmed:
- tax registration and VAT position;
- whether and when it is required to join the electronic invoice and receipt systems;
- GS1 or EGS product coding;
- integration, signing and archive procedures;
- invoice/receipt numbering and mandatory fields;
- refund and credit-note workflow.