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Ghana E-VAT electronic invoicing 2nd phase

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 more than two thousand small and medium taxpayers. The help close the VAT Gap, Commissioner-General’s certified invoice will be the only basis for all deductible expenses for income tax purposes.

The final taxpayers will be fully on-boarded by December 2024.

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This group of 2,000 covers almost 90% of all Value Added Tax revenues. GRA aims to raise VAT’s contribution to tax revenue to 20% by the end of this year and 30% in 2024. The medium-sized taxpayers will be mandated from December 2023.

Our international live VAT invoice transaction and e-invoice tracker on real-time transaction-based tax reporting lists all the countries imposing transaction-based reporting.

The GRA in April 2022 launched its voluntary e-invoicing platform for businesses to adopt electronic invoicing. E-VAT Portal to issue Electronic VAT invoices to customers will be piloted by 100 taxpayers. A pilot for 50 taxpayers (prior to phase 1) ending in October 2022.

Taxpayers report their sales invoices to obtain an electronic tax clearance certificate (e-TCC).  The e-TCC allowed taxpayers to generate their certificates online, thereby eliminating the human involvement that led to the faking of such certificates.

This is a part of tax digitisation programme, including cashless payments and online tax filings.

The GRA has already introduced a platform for e-commerce and digital services portal which enables non-resident companies to pay taxes online as well as resident citizens.

Ghana also introduced VAT fiscal cash registers in 2018.

Middle East & Africa e-invoicing

Country Date Comments (click for details)
Angola Sept 2025 Implementation plans being completed
Bahrain 2026? Plans progressing for launch 2025 likely
Benin 2020
Botswana 2025-26 Plans for e-invoicing
Burundi 2022 E-Tax reporting
Cape Verde 2020 Mandatory e-invoicing
Côte d’Ivoire 2019 E-invoicing mandated for certain supplies
Congo, Republic 2024 e-invoicing and fiscal devices mandate
Egypt Sep 2021 E-invoice B2B and B2C
Eswatini TBC E-invoicing tender issued
Ghana 2022 Phased rollout of mandatory E-VAT invoicing regime
Israel 5 May 2024 Pre-clearance to follow Chile model
Jordan Apr 2025 Pre-clearance e-invoices and pre-filled VAT returns
Kenya Aug 2021 TIMS e-invoice
Madagascar 2025? E-invoicing mandate
Mauritania Oct 2023 Launch of e-invoices
Mauritius May 2024 Mandatory e-invoicing
Malawi 2024 E-billing introduction
Morocco 2026 B2B mandate proposal
Namibia TBC E-invoicing proposals
Niger 2021 Mandatory electronic invoices for all taxpayers
Nigeria 2025 B2B e-invoicing & B2C e-reporting
Oman 2026 Potential e-invoicing implementation
Rwanda 2021 Mandatory e-invoicing for all taxpayers
Saudi Arabia Dec 2021 Pre-clearance e-invoicing
Senegal 2025? Mandatory e-invoicing proposal
South Africa 2028? E-invoicing, digital reporting and pre-filled returns consultation
Tanzania 2022 VFD pre-clearance e-invoicing
Tunisia 2016 B2B and B2C e-invoices
UAE July 2026 E-invoice regime
Uganda Jun 2022 Pre-clearance e-invoice and fiscal cash registers
Zambia Jul 2024 E-invoicing introduction

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