5 Major Developments in Ghana

5 Major Developments in Ghana

• GRA to charge importers additional 12.5% if they fail to register for VAT

• 2nd phase of the E-VAT System implementation in Ghana is in place

• GRA to Roll out Night Market Tax Collection Exercise

• Exempt Exploration Firms from VAT on Drilling and Laboratories

• A New Electronic Invoicing (Receipt) System for VAT-Registered Businesses in Ghana

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Customs

• Non-VAT Registered Importers To Pay 12.5% Upfront

E-Commerce / Electronic Services

• Practice Note on Taxation of E-Commerce

E-invoicing

• A New Electronic Invoicing (Receipt) System for VAT-Registered Businesses in Ghana

• The benefits of Ghana’s new E-VAT system

• All details about B2B E-VAT electronic invoicing in Ghana

• All details about B2B E-VAT electronic invoicing in Ghana

• Taxpayers educated on E-VAT system

Excise

• New legislation includes direct and indirect tax measures

Exemption

• Exempt Exploration Firms from VAT on Drilling and Laboratories

Fiscalization

• Ghana implements the E-VAT system in a phased approach for different taxpayers

• Who are the subjects of fiscalization in Ghana?

• New Document was Uploaded: Legal Q&A

• What is the fiscalization type in Ghana?

Importation

• GRA to charge importers additional 12.5% if they fail to register for VAT

• Non-VAT Registered Importers To Pay 12.5% Upfront

• GRA to Implement Unregistered VAT Importers Upfront Payment

Invoice

• GRA Arrests Three Shop Owners for not Issuing VAT Invoices

• Request VAT Invoice after Purchases – GRA

Legal Acts

• The Value Added Tax (Amendment) Act, 2022

Legislative Change

• The Value Added Tax (Amendment) Act, 2022

Rate

• Scrap Taxes On Sanitary Pads to Make Them Affordable

• VAT rates and the latest change in the standard VAT rate in Ghana in 2023

• VAT Rates and the Latest Change in the Standard VAT rate in Ghana in 2023

• IMF deal: VAT rate hike key condition in securing programme

• Akufo-Addo Government And The Abolished 18 High Taxes

Real Time Reporting/Continuous Transaction Controls

• The benefits of Ghana’s new E-VAT system

Registration

• A New Electronic Invoicing (Receipt) System for VAT-Registered Businesses in Ghana
• GRA to charge importers additional 12.5% if they fail to register for VAT
• GRA to Implement Unregistered VAT Importers Upfront Payment

Reporting / Compliance

• 2nd phase of the E-VAT System implementation in Ghana is in place

• GRA to Roll out Night Market Tax Collection Exercise

• GRA Triggers Upfront VAT Compliance Strategy; as Policy Maximises Tax Revenue

• GRA Arrests Three Shop Owners for not Issuing VAT Invoices

• More Shop Owners Invited for Questioning over VAT Compliance

• GRA Invites more Shop Owners for Questioning over VAT Compliance

• Ghana Revenue Authority Chases 93 VAT Defaulters

• How does Communication with the Tax Authority in Ghana Work?

Taxable Amount

• Importance for tax purposes of clear discount and rebate policy highlighted

• Importance for tax purposes of clear discount and rebate policy highlighted

Tax Authorities / Penalties

• GRA to charge importers additional 12.5% if they fail to register for VAT
• How does Communication with the Tax Authority in Ghana Work?