- 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
