Ghana’s VAT Compliance for Electronic Services: A Guide for Non-Resident Businesses

• Ghana introduced VAT rules for electronic services supplied by non-resident businesses to consumers in the country in April 2022.
• Non-resident businesses supplying electronic services to consumers in Ghana must register for VAT, charge VAT on their sales, and remit the collected tax to the GRA.
• The Act explicitly includes digital services such as social networking, cloud services, and online advertising under the scope of VAT.
• Non-resident providers of digital services cannot claim input VAT deductions.
• Electronic services subject to VAT in Ghana include website supply, web-hosting, distance maintenance of programs and equipment, images, text and information and making databases available, music and games, games of chance and gambling games, political, cultural artistic, sporting, scientific and entertainment broadcasts and events, and distance teaching.

Source: vatabout.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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