Legal Status to Sell Online: North Africa & Egypt 2026

In short: almost everywhere in North Africa and Egypt you can sell online legally with a simple, low-cost status, but physical products are not always covered by the same regime.

Morocco: auto-entrepreneur status covers product sales up to MAD 500,000 of turnover, taxed at 0.5%.
Tunisia: auto-entrepreneur status is capped at TND 75,000 with a single flat contribution. Above that, use the flat-rate regime or an SUARL registered with the RNE.
Algeria: ANAE status (0.5% IFU, DZD 5M cap) is limited to services and micro-importing. Reselling goods online requires the trade register.
Egypt: Law 6 of 2025 taxes 0.4% to 1.5% of turnover up to EGP 20 million.
Everywhere: invoices, legal notices, return rights and personal data protection.

Which legal status to sell online? 2026 comparison by country

Selling on Facebook or through an online store without a status creates three concrete risks: a tax reassessment, seizure of goods you cannot invoice, and being unable to open a business account or sign with a courier that requires a tax ID. Here are the simplest options in each country.

Country	Simplest status	Turnover cap	Tax	Physical goods?
Morocco	Auto-entrepreneur (RNAE)	MAD 500,000 (trade) / MAD 200,000 (services)	0.5% (trade) / 1% (services) of cash received	Yes
Tunisia	Auto-entrepreneur	TND 75,000	Single flat contribution	Yes, subject to the activity list
Algeria	ANAE auto-entrepreneur	DZD 5,000,000	IFU 0.5% of turnover	No, except micro-importing: trade register required
Egypt	Simplified regime (Law 6/2025)	EGP 20,000,000	0.4% to 1.5% of turnover	Yes (register and tax card)
Libya	Commercial register	No simplified regime identified	Standard rules	Yes
Mauritania	Sole proprietorship (GUCE)	No simplified regime identified	Check with the tax authority	Yes

Tunisia: auto-entrepreneur, flat-rate regime or SUARL to sell online

Tunisian seller registering online for auto-entrepreneur status on a laptop — Auto-entrepreneur registration is done online, and applications are processed within 15 days.

Auto-entrepreneur status (Decree-Law 2020-33)

Cap: TND 75,000 of annual turnover.
Single contribution: under the 2023 Finance Law, TND 200 a year in municipal areas and TND 100 elsewhere, plus the establishment tax (20% of that amount). It replaces income tax, VAT and the social contribution. Some 2026 sources still mention 0.5% of turnover, so check the current scale on autoentrepreneur.tn when you register.
Social cover: a flat CNSS contribution linked to the minimum wage (SMIG or SMAG). The State pays the first year.
Process: online registration in the national auto-entrepreneur register, processed in 15 days, with a card renewable every 3 years. Over 10,000 people had registered by June 2026.
Payment: must be made electronically.

The 2026 Finance Law flat rate

The article adopted by parliament on 1 December 2025 creates a final flat tax for turnover up to TND 100,000: TND 4,000 for turnover up to TND 50,000, TND 5,000 between TND 50,001 and 100,000, and half those amounts in rural areas. It comes with a six-year exemption from tax audits. Importing and wholesale are excluded. Check the final version published in the Official Gazette (JORT).

SUARL registered with the RNE

Once you import, exceed the caps or want to protect your personal assets, set up an SUARL (single-member limited company) registered with the National Business Register (RNE). Budget for an accountant, full bookkeeping and VAT. This is also the structure that makes bank domiciliation for paying foreign suppliers easier.

E-commerce obligations in Tunisia

Law 2000-83 requires you to provide, before the sale, the seller's identity and address, the product's characteristics and price, the warranty, and the return and refund terms (Article 25). Customers have 10 working days to withdraw (Article 30). Customer files fall under Organic Law 2004-63 and the INPDP.

Morocco: auto-entrepreneur at 0.5%, caps and CNSS

Caps: MAD 500,000 for trade, industry and crafts, MAD 200,000 for services. Exceeding them two years in a row moves you to the actual net profit regime, unless you opt for the simplified net profit regime or the CPU.
Tax: 0.5% of turnover received for product sales, 1% for services. Example: MAD 300,000 of sales means MAD 1,500 of tax a year.
MAD 80,000 rule: for services, turnover above MAD 80,000 a year with a single client is subject to 30% withholding tax.
VAT: out of scope. Business tax: five-year exemption.
CNSS / AMO: enrolment is a condition of the status. Contributions depend on an income bracket (check amounts on cnss.ma).
Process: register with the national auto-entrepreneur register (RNAE). You are exempt from the trade register and bookkeeping, and you file monthly or quarterly, paying electronically or through Barid Al-Maghrib.
Removal: zero or undeclared turnover from year two, a year of unpaid contributions, or exceeding the caps two years in a row.

Meta ads: since 1 October 2026, Meta adds 20% VAT to ad purchases for Moroccan accounts without a tax ID on file. If you have one, enter it in your payment settings: you still owe the VAT through self-assessment (reverse charge), but it is no longer added to the invoice.

Obligations: Law 31-08 governs distance selling (pre-contract information, 7-day withdrawal period), and Law 09-08 requires you to declare data processing to the CNDP.

Algeria: ANAE, trade register and Law 18-05

Auto-entrepreneur status (Law 22-23)

Cap: DZD 5,000,000 a year. Exceeding it three years in a row requires registration in the trade register.
IFU: 0.5% of turnover (DZD 2,000,000 means DZD 10,000).
CASNOS: a flat DZD 24,000 a year, or 15% of income with a DZD 43,200 minimum.
Process: apply on anae.dz, receive a decision within 3 working days, get a card with a national number, then declare to the tax office and join CASNOS within 30 days.
The key limit: the official list covers 7 service domains (including digital services). Reselling physical goods is excluded, except micro-importing (Decree 25-170: DZD 1.8M per trip, 2 trips a month, 5% duty, annual authorisation).

Selling products online: the trade register

Law 18-05 on e-commerce requires sellers to register with the trade register or the crafts register and to run a site hosted in Algeria on a .com.dz domain. Offers must show the NIF, register number, addresses, price including tax, delivery fees and times, warranty and cancellation terms. Every sale needs an invoice. If delivery is late, the customer can return the product within 4 working days, and refunds are due within 15 days. Tobacco, alcohol, medicines, counterfeits and gambling are banned online. Electronic payments go through Satim-certified gateways or Algérie Poste. Customer data falls under Law 18-07 and the ANPDP.

Egypt: Law 6 of 2025 and the simplified tax regime

Law 6 of 2025 creates a permanent regime for businesses with annual turnover up to EGP 20 million. Tax is calculated on turnover, not profit:

Annual turnover (EGP)	Rate	Tax example
Under 500,000	0.4%	400,000 gives 1,600
500,000 to 2 million	0.5%	1,500,000 gives 7,500
2 to 3 million	0.75%	2,500,000 gives 18,750
3 to 10 million	1%	6,000,000 gives 60,000
10 to 20 million	1.5%	15,000,000 gives 225,000

Benefits: exemption from stamp duty, development fees, dividend tax and capital gains tax, no full tax audit for 5 years, and quarterly VAT returns.
Condition: you must use the ETA e-invoice and e-receipt systems, or you can be removed from the regime.
Process: obtain a commercial register entry and a tax card (sole proprietorship or company), then apply on the Egyptian Tax Authority website.

Consumers (Law 181/2018): exchange or refund within 14 days, or 30 days for defective products. Customer documents must be in Arabic and an invoice is mandatory, with fines of EGP 30,000 to 1,000,000. Data (Law 151/2020): the executive regulations (Decision 816/2025) have been issued, and the one-year compliance period ends around November 2026. They require licences from the PDPC and a mandatory DPO for legal entities.

Libya and Mauritania: selling online at a glance

Libya: register with the commercial register and obtain a business licence. Law 6 of 2022 on electronic transactions recognises electronic contracts and documents and includes a chapter on personal data. There is no general data protection law or dedicated authority, and we found no simplified auto-entrepreneur status.

Mauritania: the one-stop shop for business creation (GUCE) in Nouakchott registers sole proprietorships (no minimum capital) and SARLs in 2 to 4 weeks, according to public guides. For the small-business tax regime, check with the Directorate General of Taxes.

Common obligations: invoices, legal notices, returns and data

Country	Withdrawal / return	E-commerce / consumer law	Personal data
Tunisia	10 working days	Law 2000-83	Organic Law 2004-63, INPDP
Morocco	7 days	Law 31-08	Law 09-08, CNDP
Algeria	4 working days if late, refund within 15 days	Law 18-05	Law 18-07, ANPDP
Egypt	14 days (30 if defective)	Law 181/2018	Law 151/2020, PDPC

What to display on your store: name or company name, tax ID (NIF, ICE, tax registration number or tax card) and register or auto-entrepreneur card number, address and email, prices including tax and delivery fees, delivery times, return and refund terms, warranty and a privacy policy.

Step-by-step: how to sell online legally

Estimate your 12-month turnover and compare it with the caps above.
Check that your activity appears on the status's list (the deal-breaker in Algeria).
Register online: autoentrepreneur.tn, the RNAE in Morocco, anae.dz, or the ETA portal in Egypt.
Open a bank or postal account dedicated to the business.
Publish your legal notices, terms of sale and return policy.
Declare your data processing (INPDP, CNDP, ANPDP, PDPC).
Put filing deadlines in a calendar and keep every purchase invoice.

FAQ: legal status for selling online

Can I run an e-commerce store as an auto-entrepreneur in Morocco?

Yes. Product sales fall under the MAD 500,000 cap and are taxed at 0.5% of turnover received.

Can an Algerian auto-entrepreneur sell products on Facebook?

No, except through micro-importing. The ANAE list covers services. To resell goods, you need the trade register and must comply with Law 18-05.

What is the auto-entrepreneur cap in Tunisia?

TND 75,000 of annual turnover. Above that, move to the flat-rate regime or the actual regime, for example with an SUARL.

How much tax do I pay under Egypt's simplified regime?

Between 0.4% and 1.5% of turnover depending on the bracket, up to EGP 20 million. EGP 1,500,000 of sales means EGP 7,500 of tax.

Does the right of withdrawal apply to cash on delivery?

Yes, because it is a distance sale: 7 days in Morocco, 10 working days in Tunisia and 14 days in Egypt.

With e-Tijara PRO

With e-Tijara PRO, your store displays your legal notices and return terms. Parcel tracking with delivery companies and your order history help you keep turnover figures up to date for tax filings, and the customer blacklist cuts repeated refusals.

Legal Status to Sell Online in North Africa & Egypt: 2026 Guide