The Egyptian Tax Authority has published a copy of Law No. 3 of 2022, which was originally published in the Official Gazette on 26 January 2022. The law contains several amendments to the Value Added Tax Law. Key points include:
- A 0% VAT rate is provided for goods and services exported by projects operating within special economic zones, as well as goods and services imported by such projects from abroad or other parts of Egypt outside the zone;
- Provisions for a new simplified VAT registrat…