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

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

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

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

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

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