- Ghana introduced VAT rules for non-resident digital service providers in 2022, amending the VAT Act to cover electronic commerce, digital services, and overseas providers.
- Non-resident providers supplying digital services to Ghanaian customers must register for VAT, either directly or through a local agent, with no registration threshold.
- In-scope services include social networking, online gaming, cloud services, streaming, digital marketplaces, and online advertising.
- Registered providers must charge, collect, declare, and pay VAT monthly; returns and payments are due by the end of the following month.
- Many providers must also use e-invoicing/sales receipts and integrate with the Ghana Revenue Authority system, though exemptions or relief may be granted for some non-resident providers.
Source: 1stopvat.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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