Ghana’s VAT Act 2025 introduces stricter E-VAT requirements, including mandatory certified electronic invoicing with digital signatures, QR codes, and real-time verification through the GRA platform. The reform also removes legacy levies, sets a consolidated 20% effective tax rate, updates input tax treatment for NHIL and GETFund, and expands compliance pressure on SMEs. Read more

The Ghana Revenue Authority requires all taxable persons to issue fiscal receipts through certified systems with real-time reporting, and to notify the authority within 24 hours in case of system downtime. Read more

The Ghana Revenue Authority is implementing a phased transition from manual VAT receipts to digital reporting through its E-VAT system and Fiscal Electronic Devices under the Value Added Tax Act, 2025 (Act 1151). Read more

Did you know that under Ghana’s E-VAT system, discounts must be applied as reductions to the taxable value before VAT calculation and fully integrated into real-time transaction reporting? Read more

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