Fiscal subject related
The communication process can be categorized as either real-time or near real-time. In instances where internet access is temporarily unavailable, the system allows in some offline usage, ensuring that communication remains as close to real-time as possible. This feature enables taxpayers to submit their transaction data even when internet connectivity is temporarily disrupted, with specific steps being taken.
Furthermore, communication with the tax authority can be done either directly or indirectly. Direct communication entails taxpayers interacting directly with the GRA's online platform to transmit their transaction data, while indirect communication involves the utilization of third-party software or service providers that facilitate the exchange of information between taxpayers and the GRA's server (the Tax Authority environment).
Other news from Ghana
Ghana’s E-Invoicing Framework: Ensuring Compliance During System Downtime
Ghana
Author: Tara Nedeljković
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
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Already subscriber? LoginThe Transition from Manual to Digital: Ghana’s Phased E-VAT Approach
Ghana
Author: Tara Nedeljković
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
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Already subscriber? LoginNew document was uploaded: Guidlines on certified invoicing system (E-VAT)
Ghana
Author: ....
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
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Already subscriber? LoginDiscount Processing under Ghana’s E-VAT System: Rules and Specifics To Understand
Ghana
Author: Tara Nedeljković
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
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Already subscriber? LoginHow E-Invoicing Works in Ghana: What do businesses need to know?
Ghana
Author: Tara Nedeljković
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
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Already subscriber? LoginOverview of Ghana introducing Unified 20% VAT rate under the updated VAT Act
Ghana
Author: Tara Nedeljković
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
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Already subscriber? LoginTransforming Taxation in Ghana: From Manual VAT to E-VAT Compliance
Ghana
Author: Tara Nedeljković
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