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.
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Overview of Ghana introducing Unified 20% VAT rate under the updated VAT Act
Ghana
Author: Tara Nedeljković
Category:
Fiscal subject related
General information
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206
Content accuracy validation date:
28.01.2026
Content accuracy validation time:
09:08h
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The GRA Pilots Digital Tax System to Capture Ghana’s Growing E-Commerce Sector
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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
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The Ghanaian GRA announced simpler VAT rules and further EFD adoption.
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Author: Tara Nedeljković
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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
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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