This document provides an overview of Ghana’s Certified Invoicing System (E-VAT), introduced as part of the Ghana Revenue Authority’s digitalization strategy to enhance revenue collection and improve tax compliance. 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

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