Two Years Post e-VAT: GRA Faces Low Compliance and Revenue Loss Challenges

• Two years after e-VAT introduction, many businesses in Ghana are not using the system.
• Only a small number of businesses have been migrated to the e-VAT system by the GRA.
• Some businesses refuse to issue e-VAT receipts or use unauthorized receipts.
• e-VAT receipts have special codes for verification by the GRA.
• The Value Added Tax Amendment Act requires integration with the GRA platform.
• Despite higher revenue collection potential, e-VAT is not fully implemented.
• Compliance is low, with many businesses still using paper VAT receipts.
• Government revenue is affected by reduced taxes and slow e-VAT implementation.
• The IMF program requires increased domestic revenue mobilization.

Source: graphic.com.gh

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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