2025 Budget new 21.75% VAT rate with reintegration Education and Health levies into VAT; The Ghana 2025 budget has proposed reversing the 2018 separation of VAT from the Education Trust Fund of 2.5% and National Health Insurance Levy 2.5%. Since the existing VAT rate is
Phase 2 of E-VAT rollout to commence for over 2,000 taxpayers The Ghanian Revenue Authority (GRA) is launching this month its second phase of e-invoicing regime, ‘E-VAT’. Phase 1, for 600 large and high-risk taxpayers, started in 2022 and completed. This next phase will include
VAT (Amendement) Act 2022 updates regulations on non-resident e-commerce rules Confirms VAT on e-commerce No VAT registration threshold for non-residents VAT on foreign e-services providers since 2014 The West African country of Ghana imposed its Value Added Tax on non-resident providers of digital or electronic
First 600 taxpayers on e-VAT; full mandate for all by 2024 The Ghanian Revenue Authority (GRA) has now onboarded 600 taxpayers to e-VAT, its electronic invoicing reporting regime. These are large and high-risk taxpayers. Get our free VAT newsletter for international VAT updates. This covers
The West African country of Ghana imposed its Value Added Tax on non-resident providers of digital or electronic services to consumer 1 April 2022. The original VAT Act containing the obligation was passed in 2013, but the Ghana Revenue Authority did not have the resources
The West African country of Ghana imposed its Value Added Tax on non-resident providers of digital or electronic services to consumer from 1 January 2014. There is a VAT registration threshold of GHS 200,000 per annum (approx €28,000). The current VAT rate in Ghana is
Ghana is proposing an additional 1% addition to its existing Value Added Tax rate to help manage the worsening COVID-19 government deficit. This new “Health Levy” will help with expenditure on vaccinations, health facilities and related emergency spend. It is scheduled to come into effect
