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.
Before any business can issue a GRA E-VAT invoice, it must be properly registered across four distinct registers. The Taxpayer Identification Number (TIN), an 11-digit code historically issued by GRA, is now being unified with the GhanaCard PIN — the personal identification number on the national ID card — under a 2021 mandate that makes the GhanaCard the default tax identifier for individuals. Companies still hold a separate corporate TIN but their directors and shareholders must each carry a GhanaCard PIN. Alongside, every employer registers with the Social Security and National Insurance Trust (SSNIT) for the Tier 1 pension scheme, and every limited company is incorporated through the Registrar General's Department (RGD) eRegistrar portal. The combined registration package is what unlocks access to the GRA Taxpayers Portal and the Certified Invoicing System.
- TIN: 11-digit Taxpayer Identification Number issued by GRA (legacy).
- GhanaCard PIN: national ID number, now mandatory tax ID since 2021.
- SSNIT: Social Security and National Insurance Trust, Tier 1 pensions.
- RGD eRegistrar: online incorporation portal of the Registrar General.
How it works
Incorporate the company through the RGD eRegistrar portal (rgd.gov.gh). The Companies Act 992 (2019) requires a company name reservation, a Form 3 application, particulars of directors and shareholders (each with their GhanaCard PIN), a registered office address and an initial stated capital. The RGD issues a Certificate of Incorporation and a Form 4 — both required for tax registration.
Apply for a corporate TIN through the GRA Taxpayers Portal (gra.gov.gh) using the RGD documents. Sole proprietors do not need a separate TIN since 2021 — their GhanaCard PIN serves as their tax identifier. Foreign-owned entities still need a corporate TIN and must lodge the parent ownership chain with the GRA Large Taxpayer Office if turnover thresholds are met.
Each director, shareholder and employee must hold a valid GhanaCard PIN issued by the National Identification Authority (NIA). The GhanaCard Act 2017 made the card mandatory for all financial, tax and SSNIT interactions since 2021. Foreign nationals working in Ghana must obtain a Non-Citizen GhanaCard. The PIN is the link between the individual and every register in the country.
Register the employer with SSNIT (ssnit.org.gh) within 30 days of hiring the first employee. The contribution is 13.5% of basic salary from the employer and 5.5% from the employee, with 13.5% remitted to Tier 1 (SSNIT) and 5% to Tier 2 (a private fund manager). SSNIT issues an Establishment Number used for monthly contribution returns.
Once incorporation, TIN/GhanaCard and SSNIT are in place, register for VAT and the associated levies (NHIL, GETFL, COVID Levy) if turnover exceeds GHS 200,000. The GRA portal grants access to the E-VAT module, and the business can then onboard a Certified Invoicing System and start issuing validated invoices.
Legal framework
- Companies Act 992 (2019) — incorporation through RGD.
- Ghana Card Act 2017 — GhanaCard PIN as mandatory ID.
- Revenue Administration Act 915 (2016) — TIN regime.
- National Pensions Act 766 (2008) — SSNIT contributions.
Frequently asked questions
Is the legacy 11-digit TIN still valid?
For companies, yes — the corporate TIN remains the primary tax identifier and continues to be issued by the GRA. For individuals (sole traders, employees, directors), the legacy TIN has been replaced by the GhanaCard PIN since 2021 under the Ghana Card Act 2017. Existing individual TINs are mapped to the GhanaCard PIN in the GRA Integrated Revenue Database, so they remain searchable in historic records.
What does a sole proprietor need to start invoicing?
A valid GhanaCard PIN, business name registration at the RGD (a lighter regime than incorporation), and registration on the GRA Taxpayers Portal using the GhanaCard PIN as the tax identifier. If annual turnover crosses GHS 200,000, VAT registration is mandatory and a Certified Invoicing System must be onboarded. SSNIT is not required for a sole proprietor with no employees but becomes mandatory on hiring the first employee.
How long does RGD incorporation take?
Typically 3–10 working days through the eRegistrar portal, assuming all documentation (directors' GhanaCard PINs, registered office proof, stated capital) is in order. Name reservation alone takes 24 hours. The bottleneck is usually the bank account opening that follows — banks require the Certificate of Incorporation, Form 4, directors' GhanaCard PINs and proof of business premises before issuing a corporate account, which is then needed to make GRA payments.
Are SSNIT contributions mandatory for every employee?
Yes — SSNIT registration and contributions are mandatory for every employee under the National Pensions Act 766 (2008), regardless of contract type. The combined 19% (13.5% employer + 5.5% employee) covers Tier 1 SSNIT and Tier 2 mandatory private. A voluntary Tier 3 can be added. Failure to remit attracts a 3% per month penalty plus interest and can disqualify the business from government contracts.
Can a foreign company invoice in Ghana without local registration?
Only in narrow cases. Cross-border B2B services to Ghanaian customers may be subject to VAT on a reverse-charge basis — the Ghanaian buyer self-accounts. But for any sustained activity, a foreign supplier must either incorporate a subsidiary, register an external company branch with the RGD, or appoint a tax representative with TIN and VAT registration. Without this, invoices cannot enter the E-VAT system and the buyer cannot deduct input VAT.