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 E-VAT invoicing: what to check and what 4invoices does.
GRA E-VAT Ghana: what to know about e-invoicing
The Ghana Revenue Authority (GRA) has been moving VAT invoicing towards electronic systems. Here is how to check what applies to you, and what 4invoices does and does not do.
Ghana tax invoice sample and what to include
A simple layout for an invoice issued in Ghana, with the tax lines shown separately and a worked example in cedis.
VAT and levies
VAT 15%, NHIL 2.5%, GETFund 2.5% — effective 20% from 2026, COVID levy abolished.
Ghana VAT 15% with NHIL and GETFund: 2026 update
The standard VAT rate is 15%. Since 1 January 2026, NHIL 2.5% and GETFund 2.5% apply on the same base and the COVID-19 levy no longer applies.
Ghana VAT reform 2026: COVID levy abolished, effective rate 20%
What changed on 1 January 2026 under the Value Added Tax Act, 2025 (Act 1151), and how to show the new lines on a Ghana invoice.
Ghana VAT registration threshold GHS 750,000 from 2026
Who has to register for VAT after the 2026 reform, and what happened to the flat rate scheme.
Registration and WHT
TIN/Ghana Card PIN registration and withholding tax.
TIN and Ghana Card PIN registration in Ghana
The identifiers a Ghanaian business or sole trader typically needs before invoicing and registering for VAT.
Withholding tax in Ghana: GRA rates for residents
Which withholding rates the GRA lists for payments to residents, and when the tax must be filed and paid.
Withholding tax on payments to non-residents in Ghana
Which GRA rates apply when a Ghanaian business pays a foreign supplier, and when the tax must be paid.