This document aims to lay out the elements of fiscal receipts and describe the purpose of each of these elements, such as type of transaction, signature, rate of tax, etc. Read more

This valuable document is a yes-or-no-based analysis that represents the general fiscal requirements in Ghana. It addresses the main characteristics of the elements necessary for successful fiscalization with useful comments. For example: - Is there a hardware fiscal device usage? - Is a POS application certification needed? - Is there direct communication with tax authorities? - Is a layout of receipts defined? Please be free to read or download the document we have carefully prepared for you. Read more

In Ghana, the E-VAT system (also known as the fiscalization system) was recently introduced to many taxpayers. The implementation of this system began in October 2022 and is expected to be completed in full by the fourth quarter of 2024. To ensure a smooth transition, taxpayers are being enrolled in the E-VAT system based on a predefined timeline. The taxpayers in Ghana are categorized into three... Read more

The subjects of fiscal obligation in Ghana encompass every taxpayer who is registered for Value Added Tax (VAT). This obligation is imposed on each sale of goods or services provided to customers. Regardless of the size or type of business, every VAT-registered taxpayer in the country is obligated to fiscalize their transactions. Ghana has three distinct categories of taxpayers: large, medium, and... Read more

In Ghana, the current standard VAT rate stands at 15% for all transactions that take place within the country, unless specific exceptions apply. This rate has been in effect since the first quarter of 2023, following the amendment of VAT Act No. 1087. Under the existing VAT regulations, businesses and consumers engaging in transactions can expect the standard VAT rate of 15% to be applicable unles... Read more

Q&A is a crucial document containing answers to common questions when it comes to fiscalization. Its content spares you the precious time you would invest in researching this specific field. This document, prepared by our experienced fiscal experts, unveils answers to questions such as: What is the type of fiscalization in the country? When did it start, and what was the timeline? What does the history of changes look like? What is the law? Which are the other regulations? Where does fiscal law need to be implemented? These examples concern only some general questions, but there are also chapters describing journals, communication with authorities, taxes, VAT, etc., and therefore questions and answers concerning these topics. Read more