Key compliance facts
Standard
XML or JSON (GRA Certified Invoicing System)
Authority
GRA — Ghana Revenue Authority
Mandatory For
All VAT-registered businesses including non-resident digital service providers (no revenue threshold)
Effective Date
Oct 1, 2022 (Phase 1) · 2023 (Phase 2) · 2024-2025 (Phase 3) · Jan 1, 2026 (Act 1151 takes effect)
About Ghana E-Invoicing
Ghana's E-VAT system was introduced by amendment to VAT Act 870 in October 2022 and operates as a centralised clearance model under the Ghana Revenue Authority (GRA). All VAT-registered businesses (including non-resident digital service providers) must connect their systems to the GRA's Virtual Sales Data Controller (VSDC) — invoices are validated in real time and receive a unique Sales Data Controller (SDC) code, digital signature and QR code before being legally valid. Phase 1 (October 2022) onboarded 50 large taxpayers; Phase 2 (2023) added 2,000+ medium-sized taxpayers; Phase 3 has progressively extended to all VAT-registered businesses, with over 40,000+ taxpayers expected onboarded by end-2025. The Value Added Tax Act 2025 (Act 1151) governs the system from January 2026, abolishing the COVID-19 Levy, making NHIL and GET Fund levies deductible as input tax, and unifying the effective VAT rate at 20%. The 2018 Fiscal Electronic Device (FED) Act is also being fully enforced from early 2026, requiring approved POS devices at all sales points.
Implementation Phases
- ✓
Phase 1 — large taxpayers
Oct 1, 202250 large taxpayers onboarded to E-VAT clearance system.
- ✓
Phase 2 — medium/small
20232,000+ medium and small taxpayers onboarded.
- ✓
Phase 3 — full coverage
2024–2025Extension to all VAT-registered businesses; 40,000+ onboarded.
- ◉
Act 1151 in force
Jan 1, 2026Value Added Tax Act 2025 (Act 1151) takes effect; unified 20% VAT rate.
- ◉
FED Act full enforcement
Early 2026Mandatory POS device use at all sales points under 2018 FED Act.
Key Compliance Facts
- Clearance via the Virtual Sales Data Controller (VSDC)
- Offline operation: 24-hour transmission window after connectivity restored
- Each invoice receives SDC code + digital signature + QR code
- Format: XML or JSON via Certified Invoicing System
- Effective VAT rate consolidated to 20% from January 2026
- Non-resident digital service providers explicitly in scope
- VAT registration threshold raised to GH¢750,000 (from GH¢200,000) in 2026
Frequently Asked Questions
Is e-invoicing mandatory in Ghana?
All VAT-registered businesses including non-resident digital service providers (no revenue threshold). Status: Live & Mandatory.
Which authority regulates e-invoicing in Ghana?
GRA — Ghana Revenue Authority
What e-invoicing standard does Ghana use?
XML or JSON (GRA Certified Invoicing System)
What is the e-invoicing model in Ghana?
Clearance via Virtual Sales Data Controller (VSDC)
When did Ghana e-invoicing take effect?
Oct 1, 2022 (Phase 1) · 2023 (Phase 2) · 2024-2025 (Phase 3) · Jan 1, 2026 (Act 1151 takes effect)