Ghana’s Centralized E-Invoicing System: Mandatory GRA Clearance and Real-Time VAT Validation

• Ghana’s e-invoicing system is centralized and managed by the Ghana Revenue Authority (GRA), requiring tax authority approval for all VAT invoices.
• VAT-registered taxpayers must use a Certified Invoicing System (CIS), which can be an integrated ERP, third-party solution, or the GRA’s free app.
• Invoices are validated in real time by the GRA system, which issues a clearance number, digital signature, and QR code as proof of approval.
• Only invoices cleared by the GRA are legally valid; buyers can verify them using the QR code or clearance number.
• All cleared invoices are stored in the GRA database for audit purposes, and businesses must retain their own copies; Ghana does not use decentralized networks like PEPPOL.

Source: fiscal-requirements.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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