- VAT is payable by non-resident individuals and entities that provide digital and electronic services;
- Ghanaian persons who have permanent residences outside Ghana and dwell there throughout the entire year are taxed as non-residents;
- Returns for VAT and other taxes must be submitted and paid by the last working day of the month following the month to which the return applies, even if no tax is owed for the period;
- A non-exclusive list of business activities that are classified as electronic or digital services;
- VAT registration and return filing links.
Source: globalvatcompliance.com
Latest Posts in "Ghana"
- VAT Relief for Manufacturers on Imported Raw Materials Now Subject to Biannual Register Updates
- Consolidated VAT Rules Clarify Digital Services Scope, Exclude Online Gaming, Enhance Compliance Certainty
- Higher Upfront VAT Rate Imposed on Unregistered Importers to Encourage Timely VAT Registration
- VAT Rate Cut to 20%: Levies Now Claimable, Reducing Business Tax Burden
- Act 1151 Mandates FED Integration for Transaction-Based VAT Filing and Enhanced Tax Monitoring
