Budgeting for SMEs Egypt: cash flow forecast, sales budget, expense budget, variance analysis, break-even point, financial planning tools.

Cafe accounting: food cost 35%, beverage cost 20%, labor 30%, rent 15%, VAT 14%, e-receipt, inventory daily, waste 5%.

Pharmacy accounting: drug inventory, expiry, profit margins 15% drugs 25% cosmetics, VAT exempt drugs, 14% cosmetics, e-receipt POS, shortage.

Paymob Fawry accounting: gateway fees 2.85% + VAT 14%, settlement T+2, reconciliation, chargebacks, e-receipt for online payments.

Real estate developers: revenue recognition per EAS 48, VAT 14% on commercial, 5% on contracting, installments, WIP, cost allocation per unit.

Egypt Trust digital signature price EGP 1500-3000/year. Types: seal for companies, signature for individuals. Required for e-invoicing, renewal process.

ETA portal login issues: common errors, password reset, browser compatibility, taxpayer PIN, digital signature error, solutions.

GAFI filing requirements: annual return, audited financials, board of directors update, AGM within 6 months, ordinary general assembly.

Capital gains tax Egypt: 10% on listed stocks, 2.5% on real estate disposal, business assets part of corporate tax 22.5%.

Lawyers Egypt: subject to 10% table tax VAT + income tax, 5% WHT, Law 152 benefit, bar association fees deductible.