Ghana is preparing to launch an automated VAT deduction system for online transactions in August, allowing VAT to be captured directly at the digital point of payment. Read more

Ghana’s VAT Act 2025 introduces stricter E-VAT requirements, including mandatory certified electronic invoicing with digital signatures, QR codes, and real-time verification through the GRA platform. The reform also removes legacy levies, sets a consolidated 20% effective tax rate, updates input tax treatment for NHIL and GETFund, and expands compliance pressure on SMEs. Read more

The Ghana Revenue Authority requires all taxable persons to issue fiscal receipts through certified systems with real-time reporting, and to notify the authority within 24 hours in case of system downtime. Read more

The Ghana Revenue Authority is implementing a phased transition from manual VAT receipts to digital reporting through its E-VAT system and Fiscal Electronic Devices under the Value Added Tax Act, 2025 (Act 1151). Read more

This document provides an overview of Ghana’s Certified Invoicing System (E-VAT), introduced as part of the Ghana Revenue Authority’s digitalization strategy to enhance revenue collection and improve tax compliance. Read more

Did you know that under Ghana’s E-VAT system, discounts must be applied as reductions to the taxable value before VAT calculation and fully integrated into real-time transaction reporting? Read more

Ghana operates a centralized e-invoicing clearance model under the Ghana Revenue Authority (GRA), requiring all VAT-registered taxpayers to issue invoices through a Certified Invoicing System that transmits invoice data to the GRA for real-time validation. Only invoices that receive a clearance number, digital signature, and QR code from the GRA are legally valid VAT invoices, with all cleared data stored centrally for verification and audit purposes. Read more

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