- Ghana introduced a real-time VAT collection mechanism for qualifying digital services supplied by non-resident providers to customers in Ghana, effective October 15, 2026.
- Banks and other designated payment intermediaries now collect VAT and related levies at the point of payment, rather than relying on the non-resident supplier to remit the tax later.
- The system applies where the payment instrument is Ghana-issued, the supplier is non-resident, and the service is electronically supplied; examples include streaming, subscriptions, cloud services, online gaming, and online marketplaces.
- RTVAT applies to both VAT-registered and unregistered non-resident suppliers, but it does not remove the obligation to register for VAT or file monthly returns.
- The new mechanism does not apply to imported physical goods; non-compliance with registration requirements may trigger penalties and possible access restrictions in Ghana.
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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