


Ghana E-VAT electronic invoicing update
Phase 4 of E-VAT rollout 40,000 taxpayers by Q4 2025 The Ghana Revenue Authority is to extend its near-live E-VAT invoice reporting regime to another phase of taxpayers. The second phase covered 2,000 large taxpayers and has been underway since the end of 2024. Phase

Ghana VAT on foreign digital services – update
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

Ghana e-VAT electronic invoicing launched
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

Ghana VAT on foreign digital services
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