Gra-vat-e-invoicing

Hub · Ghana

Ghana e-invoicing with GRA E-VAT.

Phased mandate, VAT 15%+, TIN/GhanaTIN. The Ghana Revenue Authority runs the Certified Invoicing System under VAT (Amendment) Act 1077 (2022), phasing in from large taxpayers in October 2022 to all VAT-registered businesses by 2024. This hub gathers four guides covering the system, the VAT and levy stack, registration via TIN/GhanaCard, and monthly Form GH4 withholding tax.

GRA E-VAT system

Ghana Revenue Authority Certified Invoicing System, phased rollout, IRD.

GRA E-VAT Ghana — phased rollout

How the Ghana Revenue Authority phases in the Certified Invoicing System (CIS) from large to medium to all taxpayers under VAT (Amendment) Act 1077 of 2022.

VAT and levies

VAT 15%, NHIL 2.5%, GETFL 2.5%, COVID Levy 1% — effective ~21.9%.

Ghana VAT 15% with NHIL, GETFL and COVID Levy

How the standard VAT rate stacks with NHIL 2.5%, GETFL 2.5% and the COVID-19 Health Recovery Levy 1% to an effective rate near 21.9%, and how to encode each on a Ghana E-VAT invoice.

Registration and WHT

TIN/GhanaCard PIN, SSNIT, RGD eRegistrar, withholding tax filings.

TIN, GhanaCard PIN and SSNIT registration in Ghana

The four pillars of registering a Ghanaian business or sole trader to issue E-VAT invoices: TIN, GhanaCard PIN, SSNIT membership and RGD eRegistrar.

Withholding tax and quarterly returns in Ghana

How Ghanaian businesses withhold tax on payments to suppliers, file the monthly Form GH4 return and pre-pay corporate income tax through quarterly self-assessments on the GRA Taxpayers Portal.

Ready for GRA E-VAT mandate?

14 days free no card needed. E-VAT-ready invoices, VAT 15% with NHIL/GETFL/COVID Levy, TIN and GhanaCard PIN, monthly Form GH4 — all on one platform tuned for the Ghana Revenue Authority.

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