- Provisions for non-resident digital, electronic commerce, and telecommunications service providers have been consolidated into one section.
- The section now explicitly includes services like distance maintenance, software supply and updates, virtual asset management, and digital asset management.
- Online gaming is no longer specifically listed as a digital service.
- The consolidation clarifies the rules and improves compliance certainty.
- Aligning online gaming rules with local practices ensures consistency in VAT application.
Source: assets.kpmg.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.
Latest Posts in "Ghana"
- GRA Protocols for Tax Invoice Issuance and System Downtime Under Ghana’s E-VAT Regulations
- Ghana Shifts to Mandatory Electronic VAT Receipts, Phasing Out Manual Booklets for Retailers
- Ghana integrates Fiscal Electronic Devices into VAT return filing under Act 1151
- Ghana Requires Real-Time VAT Reporting via Fiscal Electronic Devices Under New Tax Law
- Certified Invoicing System (E-VAT): Guidelines, Legal Framework, Implementation, and Compliance Requirements
