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Introduction of electronic VAT invoicing/real time reporting in Ghana

Subject to the enactment of an amendment to the VAT Act, a new electronic VAT (e-VAT) invoicing system is expected to take effect as from the date of the amendment, which would require VAT registered businesses to issue VAT invoices through a certified invoicing system approved by the GRA. The taxpayer’s invoicing system must be integrated with the invoicing system of the GRA.

Source: Deloitte

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