- Previously, services consumed outside Ghana were generally zero-rated.
- The new Act does not include this broad zero-rating provision.
- Service providers now face uncertainty, especially for cross-border and professional services.
- Clarification is needed on how the new rules interact with place-of-supply provisions.
- Further administrative guidance is important for understanding the revised zero-rating rules.
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.
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