Fiscal subject related
Every valid E-VAT receipt must contain a readable QR code. The Ghana Revenue Authority (GRA) mandates this as part of this tax document to ensure its verifiability. The QR code contains important information such as the taxpayer's TIN (Taxpayer Identification Number), invoice signature, total amount, total taxes, and the invoice date and time.
Customers can use any smartphone or QR code scanning device to scan the QR code. Upon scanning, the data is cross-checked with the GRA's back-office system to confirm the invoice's authenticity. This process ensures that the invoice is duly registered with the GRA and compliant with the fiscal regulations.
Also, customers may try to verify if the key details are present on the receipt. This means ensuring that the E-VAT receipt/invoice contains critical information like the seller's company name, TIN, location and address, invoice number, date and time, item data, and tax amounts. It should also include the signature generated by the certified system, which acts as proof of authenticity.
In addition to scanning the QR code, customers can verify the E-VAT invoice and receipt via the GRA’s online portal. The portal provides real-time verification where customers can input details from the receipt to confirm its validity.
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Already subscriber? LoginGhana Plans to Launch National VAT Reward Scheme
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Already subscriber? LoginThe GRA Pilots Digital Tax System to Capture Ghana’s Growing E-Commerce Sector
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The Ghanaian GRA announced simpler VAT rules and further EFD adoption.
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