Invoice template for Ghana
Every mandatory field and fiscal rule a compliant invoice must carry in Ghana: numbering, tax IDs, archival and e-filing.
VAT Invoice
Compliant invoice example
Invoice number: INV-2026-001234
Issue date: 2026-10-26
Due date: 2026-11-25
The marked fields are the ones the local tax law requires. Identification data is illustrative only.
Seller
Acme SRL
TIN: C0012345678
Company registration: CS123456789
Address: Example Street 123, City
Customer
Beta Industries Ltd.
TIN: C0087654321
Address: Customer Street 45, City
| Description | Quantity | Unit price | Net |
|---|---|---|---|
| Consulting services (May period) | 1 | GHS 1,500.00 | GHS 1,500.00 |
| Software implementation and setup | 1 | GHS 800.00 | GHS 800.00 |
Total netGHS 2,300.00
Total VAT (VAT 15%)GHS 345.00
Total dueGHS 2,645.00
Numbering rulesSequential invoice number; E-VAT invoices carry a GRA-generated verification code and QR
E-filing & e-invoicingGhana Revenue Authority (GRA) Electronic VAT Invoicing System (E-VAT): invoices are issued through the GRA-certified system in phases (large taxpayers first); monthly VAT returns via the GRA taxpayers portal. Confirm whether the COVID-19 Health Recovery Levy still applies under the current VAT reforms.
Archival period6 years (s. 27 Revenue Administration Act 2016, Act 915)
PenaltiesPenalties under the VAT Act 2013 (Act 870) and Revenue Administration Act 2016 (Act 915), including fines proportional to the tax involved and prosecution for false or missing VAT invoices.
Mandatory invoice fields
Every element the Ghana tax legislation requires on a fiscal invoice.
- Words "VAT Invoice" and unique sequential number
- Date of issue and date of supply
- Supplier name, address and TIN
- Customer name, address and TIN (for registered persons)
- Description, quantity and unit price of goods/services
- Taxable value, VAT 15 % and levies (NHIL 2.5 %, GETFund 2.5 %, COVID-19 levy 1 %) shown separately
- Total amount payable
- GRA E-VAT verification code and QR code where the system applies