GHANA-GRA

Ghana GRA e-VAT clearance since 2022.

Definition

Ghana GRA structure: 3 divisions Domestic Tax Revenue (VAT, IT, PIT), Customs Division, Support Services. Levies: VAT 15% standard, NHIL 2.5% non-creditable, GETFL 2.5% non-creditable, COVID-19 Levy 1%. Mandatory e-VAT: Phase 1 October 2022 large taxpayers revenue >GHS 5M, Phase 2 2023 mid-size, Phase 3 2024 all VAT taxpayers. FOI (Fiscal Electronic Device) hardware or Virtual ERP integration. Real-time GRA system clearance, mandatory IRN allocation + QR code. ~50000 VAT-registered enterprises 2024. Non-issuance e-invoice penalty: GHS 50000 + VAT due sum.

Origin

Ghana Revenue Authority Act 2009 (Act 791) merger IRS, CEPS, VAT Service ; e-VAT introduced 1998 ; mandatory e-VAT clearance October 2022 ; phased rollout 2022-2024.

Example in context

MTN Ghana (telecom) issues monthly B2B post-paid invoices via FOI Virtual integrated with Oracle ERP: real-time GRA clearance, IRN + QR code, VAT 15% + NHIL 2.5% + GETFL 2.5% + COVID-19 Levy 1%, transmission to enterprise buyer.

Related terms

• Nigeria FIRS — West Africa neighbour.