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.
A Ghana tax invoice should identify the seller and the buyer, describe the goods or services, and show the tax lines separately. The GRA says a computer-generated invoice should have a line for NHIL at 2.5%, a line for the GETFund levy at 2.5% and a line for VAT at 15%. The COVID-19 levy is no longer added from 1 January 2026. Below is a practical layout. Confirm the exact mandatory fields for your business with the GRA.
- Seller: business name, address and TIN or Ghana Card PIN.
- Buyer: name, address and TIN if the buyer is VAT registered.
- Invoice number and date, description, quantity and net price.
- Separate lines for NHIL 2.5%, GETFund 2.5% and VAT 15%, then the total.
How it works
Put your business name, address and TIN (or Ghana Card PIN for individuals) at the top. Add a unique invoice number and the issue date.
Add the buyer's name and address. Add the buyer's TIN when the buyer is a VAT-registered business and needs it to claim input tax.
List each item with description, quantity, unit price and net amount in Ghana cedis (GHS).
Add the tax lines: NHIL 2.5% of net, GETFund levy 2.5% of net, VAT 15% of net.
Example: net GHS 2,000. NHIL GHS 50. GETFund GHS 50. VAT GHS 300. Total GHS 2,400.
Add payment details, such as bank account or mobile money number, and the due date.
Legal framework
- Ghana Revenue Authority (GRA) VAT page, gra.gov.gh: separate lines for NHIL, GETFund and VAT.
- Value Added Tax Act, 2025 (Act 1151).
Frequently asked questions
Does a Ghana invoice need a TIN?
The seller should show its TIN, or Ghana Card PIN for an individual. A VAT-registered buyer will want its own TIN on the invoice to support an input tax claim. Ask the GRA which identifiers your case requires.
Can I invoice in US dollars in Ghana?
Businesses do invoice in foreign currency, but tax and returns are reported in cedis. Show the exchange rate you used so the cedi value is clear.
Should an invoice show the tax lines separately?
Yes. The GRA says a computer-generated invoice should show NHIL, GETFund levy and VAT as separate lines.
Does 4invoices issue GRA E-VAT validated invoices?
No. 4invoices creates invoices with a tax rate per line, in any currency with an exchange rate, and lets you download a PDF. It is not connected to the GRA, does not add a GRA validation code or QR code, and does not check TINs. The 6-month free trial needs no card.