- The Ghana Revenue Authority (GRA) is transitioning from manual VAT receipt booklets to fully digital fiscal receipts using the Electronic VAT (E-VAT) system and Fiscal Electronic Devices.
- During the transition, businesses can still use manual VAT booklets temporarily, but must eventually adopt electronic methods as required by the Value Added Tax Act, 2025 (Act 1151).
- Retailers with advanced systems must integrate with the E-VAT platform via API, while others must use certified Fiscal Electronic Devices to issue compliant receipts and transmit data to the GRA.
- The GRA is shifting enforcement toward electronic issuance and real-time monitoring, aiming to phase out manual receipts and enhance transparency, accuracy, and auditability in VAT reporting.
- Electronic fiscal receipts will become the mandatory standard for retail sales in Ghana.
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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