Every few months a news item about the e-invoice or the e-receipt goes around, and every doctor asks the same thing: does my private clinic have to register? The answer is not the same for everyone, because it depends on who you bill.
This post separates the invoice from the receipt, looks at what the Tax Authority and the Doctors Syndicate said to doctors, who was actually asked to register, and what you can prepare in your clinic's books now. It is a general explanation, not tax advice, so the final call belongs to your accountant or your tax office.
E-invoice or e-receipt?
Both are run by the Egyptian Tax Authority and both are sent to it electronically. The e-invoice is used for sales to companies and government bodies (B2B and B2G), and industry sources describe it as fully in force. The e-receipt is for sales to the final consumer (B2C), meaning an individual paying for themselves, and it is issued at the point of sale.
For a doctor the distinction matters. A patient paying cash for a consultation is a final consumer, which is e-receipt territory. A company or body that pays you for its employees' visits is e-invoice territory.
What doctors were told in 2023
In 2022 the Tax Authority announced that professionals, doctors included, must register on the e-invoice system. After syndicates objected, the deadline was extended to 30 April 2023. Then in April 2023 the Doctors Syndicate's secretary general said, based on the Authority's statement, that a doctor who works in a private clinic with patients only, and has no dealings with hospitals, bodies or entities bound by the system, is not required to register.
A doctor who does deal with hospitals, bodies or bound entities does have to register. Before that, doctors had been told to register and then file a deferral request until the e-receipt was applied.
What the Authority's adviser said
An adviser to the head of the Tax Authority explained on TV that every taxpayer is part of the e-invoicing system as a system, but a doctor, lawyer or pharmacist dealing with final consumers is not required to issue e-invoices. He added that some professions must register but would not be asked to issue e-receipts until they go back to the Authority, possibly in July 2025.
So the picture changes in stages, and not everything lands on everyone on the same day.
The e-receipt rolls out in phases
According to an explainer published in October 2026, the Authority adds activities to the e-receipt in successive phases, each set by an Authority decision. That is why the news you read in a WhatsApp group may be about a different activity altogether, not clinics.
The practical rule: do not rely on a forwarded headline. Ask your tax office or accountant, get the answer in writing if you can, and keep it in the clinic's file.
If you are asked to register
- Get the registration certificate from your tax office.
- Code the services you sell (consultation, follow-up, procedures) with the Authority's approved codes.
- Connect your invoicing system to the platform, or use the Authority's portal.
- For questions and technical support there is a hotline: 16395.
Coding is the slow step, because you first need a clean list of your services and their prices.
Get the books ready now
Even if nothing is required of you today, some habits pay off either way: a clear service list with prices, every payment recorded with patient, doctor, service and payment method, and a day or month report you can hand to the accountant.
In Kashfy, every closed visit creates a revenue entry with the doctor, service, price and payment method, and you can export any view as PDF or CSV for your accountant. The Revenue and Finance page also explains that tax is tracked per service based on your settings. These are bookkeeping tools, not a replacement for registering with the Tax Authority if you are asked to.
Sources
- Youm7: Doctors Syndicate secretary on private clinics and e-registration
- Elwatan: Tax Authority on doctors and pharmacists and the e-invoice
- Ahram Online: Explainer on Egypt's new tax e-invoice system
- inyad: Egypt e-receipt - who must issue it and how it works
- egyin: How to register on the e-invoice system in 2026
