E-Receipts for Dental Clinics in Egypt: Who Must Issue Them?

In short: Egypt's e-receipt covers taxpayer transactions with end consumers, and the Tax Authority makes it mandatory in phases; Minister of Finance Decision 38 of 2024 put the health sector in phase seven. To check whether your clinic is covered, look up your tax registration number on the Authority's website or ask your accountant. Synora does not currently support Authority-approved issuing.

Prepared by the Synora team, based on the Egyptian Tax Authority’s publications and the Minister of Finance decisions listed at the end of this guide. Last updated: 30 September 2026.

First, Synora’s position, plainly: Synora does not currently support Tax Authority-approved issuing. It does not issue e-receipts or e-invoices that can be submitted to the Authority, and we do not promise a date for it. The rest of this guide explains what the Authority has published, so you can find out for yourself whether your clinic is covered.

What is the e-receipt, and how is it different from the e-invoice?

According to the Tax Authority’s FAQ page, the e-receipt system covers transactions between a taxpayer and the end consumer (Business to Consumer). Transactions between companies and organisations have a separate system called the e-invoice. A patient who pays the clinic is usually an end consumer, which is why the e-receipt system is the one that matters to clinics.

What is the legal basis for the e-receipt?

1. Minister of Finance Decision No. 230 of 2022: requires taxpayers and persons registered with the Tax Authority to issue electronic tax receipts for services performed and goods sold to the end consumer, in phases. This is its title as the Authority presents it.
2. Minister of Finance Decision No. 38 of 2024: published in Al-Waqa’i’ al-Misriya (issue 24, continued “b”, on 30 January 2024), and we read its text. It added new phases, including phase seven: “the health, personal care and communications sectors”, with two dates:
   • 15 March 2025 in Greater Cairo and Alexandria Governorate.
   • 15 May 2025 in the rest of the country’s governorates.
3. Decisions of the head of the Tax Authority: issued one after another to require specific taxpayers to use the e-receipt in each phase. For example, the Authority lists its Decision No. 123 of 2025 for phase seven (sub-phases one and two). As of our review on 30 September 2026, the latest decision on its list was Decision 361 of 2025 (phase nine, sub-phase one), and we found no decision published with a 2026 date.

Does my clinic have to issue e-receipts?

The text of Decision 38 of 2024 mentions “the health sectors” in general terms, but the Authority lists the obligation decisions by phase and offers a page to look up the taxpayers they cover. So:

• Open the page for looking up taxpayers covered by the e-receipt decisions and enter your tax registration number.
• Check the list of obligation decisions on the Authority’s website.
• Ask your accountant or tax office if you are an individual dentist working alone. From the texts we reviewed, we cannot say for certain whether phase seven applies to you.

Articles circulate saying that “all doctors are required” or quoting specific fine amounts. We did not find this in any official source we reviewed, so we do not repeat it.

How are e-receipts issued?

On its e-receipt services page, the Authority lists several channels, including: a point-of-sale (POS) device from approved suppliers, integration through the company’s own system (ERP), and the system’s mobile app. Check the page itself, as it updates the lists and user guides: e-receipt services.

What does Synora do for invoices and payments?

Synora manages the clinic’s invoices and cash desk: the invoice from completed work, recording payments, the patient wallet and installments, and the daily cash close, as described on the billing and payments page. These are internal clinic documents and do not count as a receipt or tax invoice approved by the Authority. Synora is also not a general accounting system: it has no general ledger and no tax returns.

So if your clinic is required to issue e-receipts, you will need an issuing channel approved by the Authority alongside whatever software you run the clinic with. You can still use Synora to manage appointments, the dental chart, patient files and internal invoices. The free plan covers up to 50 patients and one account, the software runs in the browser with nothing to download, and the patient list can be imported from an Excel or CSV file (patients only). Details are in Free dental software and the getting started guide.

Does Law 13 of 2025 have anything to do with the e-receipt?

No. It is the law regulating medical liability and patient safety, not a tax law, and it concerns informed consent and the medical record, not receipts.

Note: This content is for general awareness and guidance only and is not legal, tax or medical advice. Check with the Dental Syndicate, the Ministry of Health and your accountant.

Sources

1. Egyptian Tax Authority, frequently asked questions about the e-receipt system (accessed 30 September 2026)
2. Egyptian Tax Authority, decisions making the e-receipt mandatory (accessed 30 September 2026)
3. Egyptian Tax Authority, lookup of taxpayers covered by the e-receipt decisions (accessed 30 September 2026)
4. Egyptian Tax Authority, e-receipt services and issuing channels (accessed 30 September 2026)
5. Minister of Finance Decision No. 230 of 2022 (PDF on the Tax Authority's website, link accessed 30 September 2026)
6. Minister of Finance Decision No. 38 of 2024, Al-Waqa'i' al-Misriya, issue 24 (continued, b) of 30 January 2024 (PDF, read on 30 September 2026)
7. Text of Law 13 of 2025 issuing the law regulating medical liability and patient safety, LawHub, unofficial version (accessed 30 September 2026)