Ghana just passed VAT reforms that will change how e-invoices are calculated starting January 2026. The Covid-19 Levy is abolished, and the GET Fund and NHIL levies are now deductible as input tax (changes that directly affect every business using the E-VAT system).
Here's what you need to know about Ghana's e-invoicing mandate and how to prepare for the upcoming tax calculation changes.
How the E-VAT system works
Ghana's E-VAT system operates as a clearance model. Every invoice must be transmitted to the GRA's Virtual Sales Data Controller (VSDC) for approval before it can be issued to a customer.
The process works like this:
- Your business generates an invoice through a Certified Invoicing System
- The invoice is sent to the VSDC via API in JSON or XML format
- The VSDC validates and digitally signs the invoice
- The system returns required metadata: digital signature, QR code, invoice number, and timestamp
- You embed this metadata on the invoice before issuing it to the customer
For systems that operate online continuously, clearance happens in real time. For offline systems, invoices can be stamped locally at the point of sale but must be transmitted to the GRA within 24 hours once connectivity is restored.
Who needs to comply
The mandate applies to all VAT-registered businesses in Ghana, including those under the VAT Flat Rate Scheme. It covers B2B, B2C, B2G transactions, and exports. Imports are handled separately through Ghana's Integrated Customs Management System (ICUMS).
Ghana takes an unusually broad approach to non-resident digital service providers. If you're a marketplace, streaming platform, online advertising provider, ridesharing service, or accommodation booking platform providing services to customers in Ghana, you must register for VAT as soon as you commence taxable activities in the country. There's no revenue threshold.
Once registered, you must comply with the full E-VAT mandate, including issuing electronic invoices through a Certified Invoicing System. This requirement is rare globally (most countries require non-residents to register for VAT but stop short of mandating e-invoicing).
What documents must be electronic
The E-VAT mandate covers:
- Tax invoices
- Sales receipts
- Refunds
- Credit and debit notes
- Purchase records
- Statements of account (hospitality sector)
The statement of account is specific to hotels and other hospitality businesses. It's designed to consolidate all charges across a customer's stay into a single document.
Getting live: the onboarding process
Businesses selected for E-VAT rollout go through a structured onboarding process:
- System integration: Connect your ERP or accounting system to the E-VAT platform via API
- Certification: Complete Joint User Acceptance Testing with the GRA to certify your system
- Testing period: Conduct approximately four weeks of testing with GRA support
- Go live: Begin issuing live e-invoices
The GRA onboards businesses in batches. Once you're selected, you have just a few weeks to get your systems ready and complete testing before you must start issuing live e-invoices. This timeline is tighter than in some other African markets that allow longer transition periods.
Common compliance issues to avoid
Data consistency problems
The GRA links each Tax Identification Number (TIN) to a single business partner name. That pairing must remain identical across every transaction.
This creates problems when businesses use variations of legal names. If you issue one invoice to "Company ABC" and another to "Company ABC Group" using the same TIN, the GRA treats these as different entities. The mismatch will cause clearance failures and delays.
To prevent this, enforce one canonical legal name per TIN in your systems. Validate the TIN-to-name pairing before submitting invoices for clearance. Fonoa Lookup automates this validation, helping you catch errors before they cause compliance issues.
Penalties for non-compliance
Ghana imposes significant penalties for E-VAT violations. Businesses can face fines of up to 50,000 currency points (approximately GHS 50,000) or three times the tax involved, whichever is higher. Repeated failures can result in additional fines or imprisonment.
What's changing in 2026
In November 2025, Ghana passed legislation reforming its VAT regime. The changes include:
- Abolishing the Covid-19 Levy
- Removing the GET Fund and NHIL levies from the VAT base
These reforms will change the tax calculation logic for e-invoices. The GRA hasn't confirmed an implementation date, but businesses should prepare for changes early in 2026.
What this means for regional compliance
Ghana's mandate reflects three broader trends across Africa:
Real-time control is becoming standard. Egypt has phased in B2B and B2C clearance, Kenya requires e-invoicing even for non-VAT businesses under eTIMS, and Uganda recently expanded its EFRIS mandate beyond VAT-registered taxpayers. Nigeria plans to launch a clearance model for large taxpayers in 2025.
Non-resident obligations are expanding. Most countries only require non-resident digital businesses to register for VAT. Ghana and Nigeria go further by requiring e-invoice issuance through local clearance systems. This signals tax authorities' determination to capture cross-border digital activity.
African systems are converging with global standards. The sophistication of African e-invoicing mandates now rivals continuous transaction control systems in Latin America and the EU. Businesses can no longer rely on country-specific workarounds—you need scalable strategies that work across multiple jurisdictions.
How Fonoa helps with Ghana E-VAT compliance
Fonoa's platform integrates with the GRA's VSDC system to handle clearance and reporting requirements. Connect once to our global API and comply with Ghana's mandate alongside your obligations in other markets.
The platform automatically updates as the GRA refines the E-VAT system, including the upcoming VAT calculation changes. You don't need to build country-specific integrations or monitor regulatory changes (we handle that complexity while keeping you compliant locally).
Ready to simplify Ghana E-VAT compliance? Talk to our team to learn how we can help.
