Fiscal subject related
In that regard, the Pilot Phase has successfully passed: A highly successful pilot has been completed with 50+ taxpayers. The test and pilot phase provided a pathway for successful and seamless E-VAT implementation, which prioritized minimal disruption to taxpayers’ back-office processes. During the Pilot Phase, VAT revenue grew by over 58% based on the GRA statistics. Electronic VAT invoicing efficiency contributed to a revenue impact of GHs 124 million, accounting for 32% of this increase.
Phase 1: The initial rollout phase which is currently ongoing, is focused on onboarding large taxpayers who account for 80% of VAT contributions. The revised timeline for Phase 1 is currently 22 April 2024 to 31 May 2024. Initial results from Phase 1 onboarding have been highly encouraging, with a 175% progress rate so far, as measured against weekly onboarding targets.
As for Phase 2, the second phase targets the onboarding of medium and small taxpayers by the end of December 2024 and is planned to be completed by the end of 2024.
Lastly, Phase 3: The final implementation phase targets the integration of all other VAT-registered taxpayers into the E-VAT system.
Other news from Ghana
Reminding taxpayers of requirements of Act 1151 and the E-VAT in Ghana
Ghana
Author: Tara Nedeljković
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGhana’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
Subscribe to get access to the latest news, documents, webinars and educations.
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
Subscribe to get access to the latest news, documents, webinars and educations.
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
Subscribe to get access to the latest news, documents, webinars and educations.
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
Subscribe to get access to the latest news, documents, webinars and educations.
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
Subscribe to get access to the latest news, documents, webinars and educations.
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