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.
The Ghana Revenue Authority (GRA) has been introducing electronic VAT invoicing (E-VAT) for VAT-registered businesses. Requirements, dates and the list of approved systems can change, so always confirm the current position on gra.gov.gh or with the GRA before you decide how to invoice. 4invoices is a general invoicing tool: it 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, it does not issue GRA-validated E-VAT invoices and it does not verify TINs.
- GRA: Ghana Revenue Authority, the national tax body.
- E-VAT: the GRA's electronic VAT invoicing approach. Check gra.gov.gh for current rules.
- 4invoices: creates invoices and PDFs. It does not connect to the GRA.
- Tax lines: NHIL 2.5%, GETFund levy 2.5% and VAT 15% as separate lines.
How it works
Check whether you must be VAT registered. From 1 January 2026 the GRA states a GHS 750,000 threshold for businesses dealing in goods. Confirm your own case with the GRA.
Ask the GRA which invoicing system or process applies to your business today. Do not assume a general invoicing tool is accepted as an E-VAT system.
If the GRA requires a validated system for you, use the system the GRA approves. 4invoices cannot replace it.
If you only need to prepare invoices, add each line with its tax rate: NHIL 2.5%, GETFund levy 2.5% and VAT 15%, then download the PDF.
File VAT returns on the GRA portal by the last working day of the month after the period. 4invoices does not file returns for you.
Legal framework
- Ghana Revenue Authority (GRA) VAT page, gra.gov.gh.
- Value Added Tax Act, 2025 (Act 1151), effective 1 January 2026.
Frequently asked questions
Is E-VAT mandatory for every business in Ghana?
It depends on your VAT status and on current GRA requirements, which have changed over time. Check gra.gov.gh or ask the GRA what applies to your business.
Does 4invoices issue GRA E-VAT validated invoices?
No. 4invoices is not connected to the GRA, does not add a GRA validation code or QR code and does not verify TINs. It creates invoices with a tax rate per line and lets you download a PDF.
Does 4invoices file my VAT return or archive invoices with legal validity?
No. It does not file returns and does not provide a legally validated archive. Keep your records as the GRA requires.
Can I still use 4invoices if I am VAT registered in Ghana?
You can use it to prepare invoices with separate tax lines and a PDF copy, but check with the GRA whether you also need an approved E-VAT system. The 6-month free trial needs no card.