Plans to mandate electronic invoicing in latest budget
The Ghanian Ministry of Finance has confirmed plans to mandate the use of e-invoicing. The Ghana Revenue Authority (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.
This is a part of tax digitisation programme, including cashless payments and online tax filings.
In the 2022 mid-term budget, the Finance Ministry confirmed e-VAT platform rollout.
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.
The GRA is planning to go fully cashless by July 1st 2022. Ghana also introduced VAT fiscal cash registers in 2018.
Middle East & Africa e-invoicing
| Country | Date | Comments (click for details) |
| Bahrain | 2023? | Plans underway |
| Egypt | Sep 2021 | E-invoice B2B and B2C |
| Ghana | TBC | e-VAT portal for electronic invoicing |
| Israel | Proposal | Pre-clearance to follow Chile model |
| Jordan | Proposal | Pre-clearance e-invoices and pre-filled VAT returns |
| Kenya | Aug 2021 | TIMS e-invoice |
| Nigeria | Apr 2021 | Automated Tax Administration System ATAS |
| Oman | Jan 2023 | Potential e-invoicing implementation |
| Saudi Arabia | Dec 2021 | Pre-clearance e-invoicing |
| Tanzania | 2022 | VFD pre-clearance e-invoicing |
| UAE | 2022/23 | E-invoice regime |
| Uganda | Jan 2021 | Pre-clearance e-invoice and fiscal cash registers |
