TIN and Ghana Card PIN registration in Ghana
The identifiers a Ghanaian business or sole trader typically needs before invoicing and registering for VAT.
Before a business can register for VAT with the Ghana Revenue Authority (GRA), it needs a tax identifier. Companies register with the Registrar General's Department and obtain a Taxpayer Identification Number (TIN) from the GRA. For individuals, the Ghana Card PIN is used as the tax identifier. Employers also register for social security contributions. Rules and procedures change, so confirm the current steps on gra.gov.gh and with the relevant agencies. 4invoices lets you type your TIN or Ghana Card PIN on an invoice, but it does not register you and does not verify TINs.
- TIN: the tax identifier of a company registered with the GRA.
- Ghana Card PIN: used as the tax identifier for individuals.
- Registrar General's Department: incorporates companies and registers business names.
- VAT registration: done with the GRA once you must, or choose, to register.
How it works
Incorporate the company, or register the business name, with the Registrar General's Department.
Register with the GRA to obtain your TIN, or use your Ghana Card PIN if you are an individual. Follow the current steps on gra.gov.gh.
Check whether you must register for VAT. From 2026 the GRA states a GHS 750,000 threshold for businesses dealing in goods. Confirm your own case.
If you have employees, register as an employer for social security contributions and confirm current rates with the agency.
Put your TIN or Ghana Card PIN on your invoices, together with the buyer's TIN when the buyer is VAT registered.
Legal framework
- Ghana Revenue Authority (GRA), gra.gov.gh: registration and TIN information.
- Value Added Tax Act, 2025 (Act 1151), effective 1 January 2026.
Frequently asked questions
Is the company TIN still needed?
Companies are registered with the GRA and hold a TIN. Confirm current identifier rules for your case on gra.gov.gh.
What does a sole proprietor need to start invoicing?
Usually a registered business name and a tax identifier such as the Ghana Card PIN. Whether you must register for VAT depends on your turnover. Check with the GRA.
Can a foreign company invoice in Ghana without local registration?
That depends on the type of supply and current rules. Ask the GRA or a tax adviser before you invoice Ghanaian customers on an ongoing basis.
Does 4invoices verify my TIN or register me with the GRA?
No. You can enter a TIN or Ghana Card PIN on an invoice, but 4invoices does not verify it, does not register you and is not connected to the GRA.