Ghana is moving to full E-VAT compliance in 2026, phasing out manual VAT booklets under the legal framework of the Value Added Tax Act, 2025 (Act 1151), with the GRA supporting a gradual and inclusive transition via APIs for digital businesses and certified fiscal devices for others. Read more

Ghana’s Value Added Tax Act, 2025 (Act 1151) introduces a unified effective VAT rate of 20%, replacing the former 21.9% composite system and abolishing the COVID-19 levy while making NHIL and GETFund creditable as input tax. Read more

In Ghana, the Ministry of Finance plans to launch a national VAT Reward Scheme in 2026, encouraging consumers to demand receipts by automatically entering them into prize draws to boost VAT compliance. Read more

The Ghana Revenue Authority (GRA) is piloting an online revenue system to tax digital and e-commerce businesses, enhancing tax compliance. This effort accompanies a new Modified Taxation Scheme (MTS) for informal sector businesses, simplifying tax procedures. These initiatives aim to modernize Ghana's tax system and improve revenue mobilisation. The Ghana Revenue Authority (GRA) has begun piloting... Read more

In 2025, Ghana's Electronic Transactions Bill was introduced to enhance consumer protection in the online marketplace. It mandates online sellers to display their legal information and refund policies. Consumers can cancel orders within specified periods and receive full refunds. The bill prohibits unsolicited marketing, imposes penalties on offenders, and holds online businesses accountable for s... Read more

Ghana’s GRA will fully enforce the 2018 Taxation Act on Fiscal Electronic Devices (EFDs) by early 2026, requiring specified taxpayers to use approved devices at every point of sale to ensure accurate transaction reporting and curb underreporting. The reforms will also lower the effective VAT rate from 21.9% to 20% by removing the COVID levy and restructuring other charges, while keeping input VAT fully deductible for businesses. Read more

Under Ghana’s E-VAT system, each fiscal receipt must carry a unique electronic signature generated through real-time communication with the Ghana Revenue Authority (GRA). The process involves two steps: transmitting transaction data to receive a sequence number, then requesting and applying a signature key from the GRA to finalize the receipt. Read more

These return documents are generated through certified invoicing systems, include all key details (like receipt numbers and QR codes), and ensure compliance with Ghana Revenue Authority (GRA) rules. The system supports both online and offline modes, allowing provisional QR code issuance during outages, with automatic tax calculation and real-time updates to the GRA.   In Ghana, handling retu... Read more

A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more

If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more

In Ghana, customers can verify the authenticity of an E-VAT invoice or receipt on their own. Below is a detailed explanation of this process. Every valid E-VAT receipt must contain a readable QR code. The Ghana Revenue Authority (GRA) mandates this as part of this tax document to ensure its verifiability. The QR code contains important information such as the taxpayer's TIN (Taxpayer Identificatio... Read more

Based on the current requirements, retailers can request to operate in an offline mode with the intervention of the Ghana Revenue Authority (GRA) but only under specific conditions that were defined by the GRA. Read more

The Ghana Revenue Authority (GRA) has announced that it has exceeded its target of signing on 600 large companies on its Electronic (E)-VAT platform by over 40 companies. In May 2024, the GRA stated the aim to bring onboard over 600 large companies onto its E-VAT system by June of the same year to enhance revenue collection and monitoring. Speaking at one of the meetings, the Board Chair of GRA,... Read more

The Ghana Revenue Authority (GRA) is in the process of rolling out an electronic VAT invoicing system that will assist businesses and the authority in obtaining real-time monitoring of VAT transactions. More on deadlines and some specifics are as follows. No later than June 2024, six hundred (600) VAT-registered taxpayers will be onboarded into the system to issue electronic VAT invoices based on... Read more

This document contains an overview of the presence of fiscalization and its types in all European countries. Read more