A VAT invoice in Ghana is now a digital document. Under the Ghana Revenue Authority’s E-VAT system, a VAT-registered business must issue every invoice through a certified system. The invoice carries a QR code and a GRA signature. It must be issued and reported within 48 hours of the sale.
The rules also changed on 1 January 2026. A new law, the Value Added Tax Act, 2025 (Act 1151), replaced the old VAT Act. The COVID-19 levy is gone. The effective rate fell from about 21.9% to 20%. Businesses can now reclaim the NHIL and GETFund levies on their purchases.
Why does this matter? An invoice is no longer just a receipt. It is the record the GRA uses to check your tax.
This guide explains how E-VAT works for businesses, consumers and foreign investors. It covers who must register, what a valid invoice shows, and how the 20% is calculated. If you are setting up in Accra, start with our guide on how to open a bank account in Ghana.
What Is E-VAT in Ghana?
E-VAT is not a new tax. It is the GRA’s electronic system for issuing VAT invoices and receipts. The tax itself stays the same. What changes is how each sale is recorded and reported.
Under the old system, businesses wrote invoices by hand or printed them from their own software. Suppliers had up to 30 days to issue a VAT invoice. The GRA only saw the figures later, in the monthly return.
E-VAT changes that. Each invoice passes through a certified invoicing system connected to the GRA. The GRA validates it and returns a unique code, a digital signature and a QR code. Only then is the invoice valid.
The GRA offers E-VAT in two forms:
- A full e-invoicing system, installed free of charge for VAT-registered businesses that do not have one.
- A version that connects to a business’s existing accounting or point-of-sale system.
The GRA began a pilot in October 2022. It then rolled E-VAT out in phases, starting with about 600 large and high-risk taxpayers. Smaller VAT-registered businesses followed.
Each invoice is sent to the GRA and validated before it reaches the customer. AI-generated image.
What Changed in Ghana’s VAT System in 2026?
Ghana’s VAT rules changed on 1 January 2026. The Value Added Tax Act, 2025 (Act 1151) replaced the Value Added Tax Act, 2013 (Act 870). The COVID-19 Health Recovery Levy Repeal Act, 2025 took effect on the same day.
| Area | Before 2026 (Act 870) | From 1 January 2026 (Act 1151) |
| Standard VAT rate | 15% | 15% (unchanged) |
| NHIL and GETFund levies | 2.5% each, not reclaimable | 2.5% each, reclaimable as input tax |
| COVID-19 levy | 1% | Abolished |
| Effective rate | About 21.9% | 20% |
| VAT Flat Rate Scheme | Available to some retailers | Abolished |
| Registration threshold for goods | GHS 200,000 | GHS 750,000 |
| Registration threshold for services | GHS 200,000 | No threshold |
The biggest practical change is the levies. Before 2026, NHIL and GETFund were a pure cost for businesses. Now a VAT-registered business can claim them back on its purchases. That lowers the real tax cost of doing business.
Old invoice templates that still show a 1% COVID-19 levy are out of date. Any invoice dated on or after 1 January 2026 should not include it.
Who Needs to Issue an E-VAT Invoice?
Every VAT-registered business in Ghana must issue invoices through a certified invoicing system. That covers sales to other businesses, to consumers and to the government. The key question is whether you must register for VAT at all.
| Type of business | Must register for VAT when |
| Supplier of goods | Taxable supplies exceed GHS 750,000 in any 12-month period |
| Supplier of services | No threshold: registration is required regardless of turnover |
| Non-resident supplier of digital services | No threshold |
| Promoter of a public event | At least 48 hours before the event |
The goods threshold also has shorter tests. A business must register if it passes GHS 187,500 in three months and expects to pass GHS 750,000 over the year.
Since 2026, VAT, NHIL and GETFund are charged on the same value, for an effective rate of 20%. AI-generated image.
Service providers who were below the old threshold had to register within 30 days of 1 January 2026. If you run a consultancy, an agency or a hospitality business, you are almost certainly covered.
Not sure where you stand? Check with your local GRA office before you start trading. Registration also requires a Taxpayer Identification Number (TIN).
What Must a VAT Invoice in Ghana Include?
A valid VAT invoice in Ghana carries the usual business details plus GRA security features. Without the GRA features, it is not a valid VAT invoice.
Business details:
- The seller’s name and TIN
- The buyer’s TIN, for sales to other businesses
- An invoice number and the date of supply
- A description of the goods or services
- The value before tax
- VAT, NHIL and GETFund shown separately
- The total amount payable
GRA security features:
| Feature | What it does |
| Commissioner-General’s signature | Proves the invoice is authentic |
| QR code | Lets anyone verify the invoice |
| Receipt signature | Cannot be altered |
| Timestamp | Records the exact date and time |
| Serial number and receipt number | Identify the document |
| Machine registration code | Identifies the certified system that issued it |
A bank transfer or mobile money confirmation is not a VAT invoice. It shows that money moved. The invoice shows what was taxed, at what rate and by whom. Mixing the two up is a common bookkeeping mistake.
How Is VAT Calculated on an Invoice in Ghana?
From 2026, VAT, NHIL and GETFund are all charged on the same taxable value. Each one is calculated separately and shown on its own line. This is the GRA’s own worked example for a sale of GHS 1,000:
| Item | Rate | Amount |
| Selling price before tax | GHS 1,000 | |
| NHIL | 2.5% | GHS 25 |
| GETFund Levy | 2.5% | GHS 25 |
| VAT | 15% | GHS 150 |
| Total payable | 20% | GHS 1,200 |
Use 20% when you reconcile invoices, not 15%. Using the VAT rate alone is a frequent source of errors for newly registered businesses.
How Do Input Tax Deductions Work Now?
A VAT-registered business charges tax on its sales. It also pays tax on its purchases. It pays the GRA the difference.
| Step | Value before tax | Tax at 20% |
| You buy stock | GHS 1,000 | GHS 200 paid |
| You sell it | GHS 2,000 | GHS 400 charged |
| You pay the GRA | GHS 200 |
Before 2026, the NHIL and GETFund on your purchases could not be deducted. Now all three parts can be, as long as the conditions in Act 1151 are met. In practice, that means keeping a valid VAT invoice for every purchase you claim.
How Does the E-VAT Invoicing Process Work?
Ghana’s E-VAT is a clearance system. The GRA checks each invoice before it reaches the customer.
- You make a sale. Your certified invoicing system creates the invoice.
- The system sends it to the GRA. This happens in real time if you are online.
- The GRA validates it. It returns a unique code, a signature and a QR code.
- You give the invoice to the customer. The GRA features must appear on it.
- You file your monthly return. It is due by the last working day of the following month.
What happens when the internet goes down? Invoices can be stamped locally at the point of sale. They must be sent to the GRA within 24 hours of the connection returning. You must also tell the GRA about the outage within 24 hours.
The overall deadline is tight. An invoice must be issued and reported within 48 hours of the sale. The old manual system allowed 30 days.
A reliable business bank account makes reconciliation easier. Our guide to the top banks in Ghana compares the main options.
How Can You Check That a VAT Invoice Is Genuine?
Scanning the QR code on an E-VAT receipt checks it against the GRA’s records. AI-generated image.
Anyone can check an E-VAT invoice. You do not need to be a business or an accountant.
- Scan the QR code with any smartphone. The details are checked against the GRA’s records.
- Use the GRA’s online portal. Enter the details from the receipt to confirm it is valid.
- Look for the security features. A genuine receipt shows the Commissioner-General’s signature, a timestamp and a QR code.
Why should consumers care? Many shops, restaurants, hotels and professional services in Accra are VAT-registered. A proper receipt protects you in several ways:
| Situation | Why the E-VAT receipt helps |
| Claiming expenses from an employer | It proves what you paid and the tax included |
| Returning a faulty product | It shows the date and seller |
| Running a small business | It records costs you may be able to deduct |
| Disputing a charge | It is verified by the GRA, not just the seller |
The new VAT Act also provides for a GRA reward scheme based on invoice numbers. The aim is to encourage customers to ask for proper receipts. Check the GRA’s announcements for current details.
What Should Expats and Foreign Investors Know?
Many foreign business owners know e-invoicing from other countries. Ghana’s rules have their own details, so do not assume they work the same way.
Four points are worth knowing from day one:
- Service businesses have no VAT threshold. A small consultancy must register from the start.
- The 48-hour window is strict. Your invoicing setup must be ready before your first sale.
- The rate is 20%, not 15%. Price your services with all three charges in mind.
- The rules changed in 2026. Advice or templates from before then may be out of date.
Work with a local accountant who knows Act 1151. Set up your certified invoicing system as soon as you register for VAT.
If you plan to operate from a free zone, special rules apply. Free zone enterprises can receive exemptions, including on VAT. Our guide to the Ghana Free Zones Authority explains how the regime works. For a wider view of the market, read our overview of investment opportunities in Ghana.
For current rules and registration, the official source is the GRA’s E-VAT page.
Frequently Asked Questions About VAT Invoices in Ghana
What is the VAT rate in Ghana in 2026?
The standard VAT rate is 15%. The NHIL and GETFund levies add 2.5% each. Together, they make an effective rate of 20%. This has applied since 1 January 2026.
Is E-VAT a new tax?
No. E-VAT is a digital system for issuing VAT invoices. It does not add any tax. It changes how sales are recorded and reported to the GRA.
How long do I have to issue an E-VAT invoice?
An invoice must be issued and reported within 48 hours of the sale. If your system is offline, you must send pending invoices within 24 hours of reconnecting.
Is the COVID-19 levy still charged?
No. The COVID-19 Health Recovery Levy was abolished from 1 January 2026. Invoices dated after that should not include it.
Can businesses reclaim NHIL and GETFund?
Yes. Since 1 January 2026, VAT-registered businesses can claim the NHIL and GETFund on their purchases as input tax.
Do small businesses need to register for VAT?
It depends on what you sell. Suppliers of goods register once taxable supplies pass GHS 750,000 in 12 months. Suppliers of services must register regardless of turnover.
Does the GRA charge for the E-VAT system?
No. The GRA installs its e-invoicing system free of charge for VAT-registered businesses that do not have one.
How do I know if a receipt is genuine?
Scan its QR code with your phone, or check its details on the GRA’s online portal.
When is the VAT return due?
VAT returns are filed monthly. The return and payment are due by the last working day of the following month.
This article is general information, not tax advice. Tax rules can change. For your specific situation, check with the GRA or a qualified tax professional.
