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
How 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
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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
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Already subscriber? LoginGhana Plans to Launch National VAT Reward Scheme
Ghana
Author: Tara Nedeljković
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
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Already subscriber? LoginThe GRA Pilots Digital Tax System to Capture Ghana’s Growing E-Commerce Sector
Ghana
Author: Tara Nedeljković
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
Ghana’s Electronic Transactions Bill impact
Ghana
Author: Tara Nedeljković
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
The Ghanaian GRA announced simpler VAT rules and further EFD adoption.
Ghana
Author: Tara Nedeljković
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