Egypt Law No. 67/2016 was introduced to replace Egypt Law No. 11/1991 on General Sales Tax (GST). The scope of Egypt Law No. 67/2016 has been extended to cover the supply of all goods and services in Egypt except those which are exempt under Egypt Law No. 67/2016. The importation of goods and services into Egypt are also subject to VAT. Egypt Law No. 67/2016 aims to reduce the number of the tax registers with the authority by introducing a higher threshold for VAT registration, where the new threshold became EGP 500,000. Accordingly, all businesses who were not required to register under Egypt Law No. 11/1991 are required to assess when they will hit the threshold in order to be registered with the Egyptian Tax Authority (ETA) for their VAT registration.