- Ghana’s new E-VAT mandate requires all VAT-registered businesses, including non-resident digital platforms, to issue electronic invoices starting January 2026, with no revenue threshold.
- The E-VAT system uses a clearance model: invoices must be approved by the Ghana Revenue Authority’s Virtual Sales Data Controller before being issued to customers.
- The mandate covers tax invoices, sales receipts, refunds, credit/debit notes, purchase records, and hospitality statements of account.
- The onboarding process includes system integration, certification, testing, and then going live with e-invoicing.
- Recent VAT reforms abolish the Covid-19 Levy and make GET Fund and NHIL levies deductible as input tax.
Source: fonoa.com
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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