The second phase of the E-VAT System implementation in Ghana is in place.

The Ghanaian Revenue Authority (GRA) is making significant strides in modernizing its tax system with the implementation of the second phase of the E-VAT system. Set to begin no later than December 2023, this phase aims to streamline tax processes and enhance revenue collection further in the country.

Phase 1 of the E-VAT initiative was launched in October 2022 and will conclude in June 2023. This initial phase targeted 600 taxpayers, specifically those with annual turnovers over GHS 5 million. These taxpayers were selected due to their size and higher risk profiles.
By December 2024, the GRA plans to enroll all taxpayers in the country in the E-VAT system, ensuring widespread adoption.
In addition to the E-VAT implementation, the GRA has already launched a digital services portal and an e-commerce platform. These platforms enable both residents and non-residents to conveniently pay their taxes online, simplifying the tax payment process and enhancing overall efficiency. The rollout of the second phase of the E-VAT program marks a significant milestone in Ghana's efforts to modernize its tax system.