Electronic invoicing guide
Ghana
Digital reporting requirements
Clearance
Obligatory
Mandatory for B2B, B2C, B2G, including cross border transactions.
Authority
Ghana’s Revenue Authority (GRA)
Platform
E-VAT
Format
XML/JSON
Storage time
6 years
Reporting and processes
Taxpayers in the scope need to integrate their invoicing system to the e-VAT platform to authenticate receipts or invoices and report real-time transaction data to the government. The system will be authenticated by an app, and the GRA has also deployed compliance officers to enforce the implementation. Taxpayers chosen for the exercise run the risk of having their operations shut down by the GRA if they do not connect with the e-VAT platform. Companies has to wait for the government to call them to comply, the latest list was published in 2024 and it includes over 2000 companies.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
www.gra.gov.gh
List of companies called in phase 2:
https://gra.gov.gh/implementation-of-electronic-invoicing-of-value-added-tax-phase-two/
Documents
Invoices and credit notes
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