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 GRA Pilots Digital Tax System to Capture Ghana’s Growing E-Commerce Sector
Public
Ghana
Author: Tara Nedeljković
Category:
General information
Views:
1117
Content accuracy validation date:
17.11.2025
Content accuracy validation time:
08:21h
The Ghana Revenue Authority (GRA) has begun piloting a new online revenue mobilisation system aimed at taxing digital and e-commerce businesses. This initiative is part of broader efforts to expand Ghana’s tax net and ensure that online enterprises contribute fairly to national revenue.
According to the GRA, the growth of the digital economy has led to a sharp increase in online businesses and startups, requiring new mechanisms for tracking and collecting taxes. GRAs Commissioner-General confirmed that the Authority is currently testing technology capable of identifying and monitoring online business activities. The pilot project will help the GRA gather data on e-commerce transactions and assess how best to integrate such businesses into the national tax framework.
In addition to this pilot, the GRA officially launched a Modified Taxation Scheme (MTS) for the informal sector in early November 2025. Under this scheme, businesses with annual earnings of up to GHC 500,000 are subject to a simplified 3 percent tax on turnover. The new model aims to make compliance easier for small and informal businesses, many of which previously operated outside the tax net. The MTS can be accessed through a mobile app and a USSD code (*880#), allowing users to register and pay taxes via mobile money.
Both the digital-economy pilot and the MTS form part of a dual strategy to improve domestic revenue mobilisation. For retailers in Ghana—especially those operating online—the new system is expected to bring greater scrutiny and new obligations to register and file taxes digitally. Brick-and-mortar retailers who use e-commerce platforms or social media for sales may also fall under this new monitoring framework and should track its changes. While this could increase compliance costs, it also promises a fairer competitive environment between registered and unregistered sellers. Overall, the GRA’s 2025 initiatives mark a novel step toward modernising Ghana’s wider tax system rules and formalising both digital and informal business activities in this GRA.
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Overview 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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Transforming 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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Ghana 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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Ghana’s Electronic Transactions Bill impact
Public
Ghana
Author: Tara Nedeljković
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login