The first phase of the e-invoice roll-out started on 15 November 2020, while the second came into effect on 15 February 2021. On 22 February 2021, the Egyptian Tax Authority (ETA) issued a decree (No. 85 of 2021) which states that taxpayers registered with the Large Taxpayers Centre must register in the ETA's electronic invoice system until 15 May 2021 before the third phase of the mandatory e-inv…