Tax authority
Ghana Revenue Authority (GRA)
Electronic invoicing in Ghana
Characteristics of electronic invoicing in Ghana
The Ghana Revenue Authority (GRA), the tax authority of Ghana, introduced the E-VAT system through the modified VAT Act 870 in October 2022. The electronic VAT E-VAT system consists of a document validation process. The E-VAT system applies to invoices and credit notes. In addition, companies must submit information about their inventory and purchases to the GRA.
Mandatory requirements
The GRA has established a phased implementation for the adoption of electronic invoicing.
Phase 1: Since October 2022, the authority invites certain large taxpayers to start issuing electronic invoices.
Phase 2: In 2023, date to be confirmed, medium taxpayers will join.
Phase 3: Starting in 2024, it will be extended to all companies.
Invoice format
XML or JSON
Fiscal control
The GRA validates each invoice by providing a code called "sales data controller" (SDC) that includes a timestamp, invoice ID, hash, and a QR code.
Electronic signature
Not mandatory.
Printing format
PDF documents must include SDC code information.
Archiving
6 years.
Useful links
https://gra.gov.gh/e-services/e-vat/
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Related resources
Implementation of e-Invoicing around the world
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.
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e-Invoicing in Ghana is called E-VAT and is expected to be mandatory for large and medium taxpayers throughout 2023
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