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.
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Reminding taxpayers of requirements of Act 1151 and the E-VAT in Ghana
Ghana
Author: Tara Nedeljković
Category:
Fiscal subject related
Views:
72
Content accuracy validation date:
19.05.2026
Content accuracy validation time:
08:13h
Other news from Ghana
Ghana’s E-Invoicing Framework: Ensuring Compliance During System Downtime
Ghana
Author: Tara Nedeljković
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
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The Transition from Manual to Digital: Ghana’s Phased E-VAT Approach
Ghana
Author: Tara Nedeljković
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
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New document was uploaded: Guidlines on certified invoicing system (E-VAT)
Ghana
Author: ....
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
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Discount Processing under Ghana’s E-VAT System: Rules and Specifics To Understand
Ghana
Author: Tara Nedeljković
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
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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
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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
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