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
The Ghanaian GRA announced simpler VAT rules and further EFD adoption.
Ghana
Author: Tara Nedeljković
Category:
Fiscal subject related
Views:
335
Content accuracy validation date:
16.09.2025
Content accuracy validation time:
10:08h
Other news from Ghana
How the process of receipt signing works under current Ghana's fiscalization requirements
Ghana
Author: Tara Nedeljković
Under Ghana’s E-VAT system, each fiscal receipt must carry a unique electronic signature generated through real-time communication with the Ghana Revenue Authority (GRA). The process involves two steps: transmitting transaction data to receive a sequence number, then requesting and applying a signature key from the GRA to finalize the receipt. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
How to record returns inside the Ghana fiscalization system?
Public
Ghana
Author: Tara Nedeljković
Ghana
Author: Tara Nedeljković
These return documents are generated through certified invoicing systems, include all key details (like receipt numbers and QR codes), and ensure compliance with Ghana Revenue Authority (GRA) rules. The system supports both online and offline modes, allowing provisional QR code issuance during outages, with automatic tax calculation and real-time updates to the GRA. In Ghana, handling retu... Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
Public
Author: Ivana Picajkić
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
Public
Author: Kristina Dosen
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
Checking receipt validity inside E-VAT system in Ghana
Public
Ghana
Author: Tara Nedeljkovic
Ghana
Author: Tara Nedeljkovic
In Ghana, customers can verify the authenticity of an E-VAT invoice or receipt on their own. Below is a detailed explanation of this process. 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 Identificatio... Read more
Is the offline regime of work from a retail store in Ghana possible, and if so, how?
Ghana
Author: Tara Nedeljković
Based on the current requirements, retailers can request to operate in an offline mode with the intervention of the Ghana Revenue Authority (GRA) but only under specific conditions that were defined by the GRA. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login