Ghana to Introduce VAT Withholding on Online Transactions

Ghana Revenue Authority is developing an automated digital tax tool to increase VAT collection from online transactions.
The system will withhold VAT at the point of purchase, reducing underreporting in the digital economy.
The rollout will apply gradually to both domestic and non-resident providers, especially those not already VAT-registered.
Non-resident digital service providers already registered for VAT may be unaffected, but unregistered ones could be impacted.
The system is expected to enter production by August 2026, with local financial institutions likely handling withholding and remittance.

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.