The Value Added Tax (VAT) amendments are as follows:
- Upfront payment by unregistered importer
- Unregistered, nonresident persons who provide telecommunication services or electronic commerce
- Issuance of tax invoice or sales receipt
- Place of supply of a digital service
- Other provisions
Source EY
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
