Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
  1. Dashboard
  3. Ghana

Ghana e-Invoicing

Updated 1 January 2026

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Ghana

Become a Sponsor
  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Ghana requires VAT-registered businesses to issue tax invoices through a Certified Invoicing System linked to the Ghana Revenue Authority. The Value Added Tax Act, 2025 (Act 1151) took effect on 1 January 2026 and applies that duty to every taxable person, ending the phased E-VAT onboarding begun in October 2022.

Ghana e-Invoicing Overview

B2B
mandatory
since 1 October 2022
Section 43 of the Value Added Tax Act, 2025 (Act 1151) obliges a taxable person to raise each tax invoice through a Certified Invoicing System and to keep that system integrated with the Commissioner-General's invoicing system, which the GRA may access to check compliance. Unless the Commissioner-General directs otherwise, the obligation binds every taxable person from the Act's commencement. A buyer who has not received an invoice may pull a copy from the supplier's system within forty-eight hours.
B2G
mandatory
since 1 October 2022
Supplies to government bodies follow the same rule. The invoice must come from an electronic invoicing system certified by the Commissioner-General, the definition given in section 72 of Act 1151 .
B2C
mandatory
since 1 October 2022
Retail supplies are covered too. The Commissioner-General may authorise a sales receipt in place of a tax invoice, and section 43(9) of Act 1151 treats a fiscal receipt issued under the Taxation (Use of Fiscal Electronic Device) Act, 2018 (Act 966) as meeting the requirement. The 2026 Budget Statement sets out the introduction and operationalisation of Fiscal Electronic Devices during the year, alongside a reward scheme that lets consumers enter invoice numbers.

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Ghana

Become a Sponsor
Premium Sponsor

Available Slot

Become a sponsor
Premium Sponsor

Available Slot

Become a sponsor

Implementation Timeline(4 events)

Key mandate dates. Select a date for detail, or show all updates below.

Certified Invoicing System launched for large taxpayers
1 October 2022
All
The GRA began onboarding roughly 600 large taxpayers onto the E-VAT Certified Invoicing System under the Value Added Tax (Amendment) Act, 2022 (Act 1082) , which tied input tax credit claims to certified invoices.
Phase two onboarding of 2,000 taxpayers
4 September 2024
All
A further 2,000 VAT-registered taxpayers were called up for electronic VAT invoicing, with briefing sessions held in Accra that September, per the GRA phase two public notice .
Value Added Tax Act, 2025 (Act 1151) assented
9 December 2025
All
The President assented to Act 1151 , which consolidates VAT law, repeals the Value Added Tax Act, 2013 (Act 870) with its thirteen amending Acts, and carries the Certified Invoicing System requirement into section 43.
Act 1151 comes into force
1 January 2026
All
Section 75 sets commencement at 1 January 2026, so the invoicing duty reaches every taxable person from that date. The same Act lifts the registration threshold for supplies of goods to GHS 750,000 and sets the tax rate at fifteen per cent.

Premium Sponsors

AvailableBecome a sponsor AvailableBecome a sponsor

Compliance Regime

CTC Model
Real-time reporting
Certified Invoicing System model. Each taxable person invoices through a system certified by the Commissioner-General and connected to the GRA invoicing system, so invoice data reaches the authority as invoices are raised rather than through a prior approval step. Where the system goes offline or the GRA cannot reach it, the taxpayer has twenty-four hours to report the fault and restore access.
Network
Real-time reporting
Standards
Certified Invoicing System (E-VAT), Fiscal Electronic Device (Act 966)

Record-keeping & Reporting

SAF-T
N/A
N/A

Technical Formats

GRA E-VAT Format

Penalties

Failure to issue an invoice
Failing to issue a tax invoice or sales receipt as section 43 requires is an offence carrying a fine of up to 100 penalty units, imprisonment of up to six months, or both, under section 66(1) of Act 1151 .
Certified Invoicing System offences
Issuing a false invoice, invoicing outside a Certified Invoicing System, tampering with one, or failing to integrate or reconnect it to the GRA system draws a further penalty of up to 50,000 currency points or three times the tax involved, whichever is higher, under section 66(2) of Act 1151 . A currency point is one Ghana Cedi.

Exemptions

Below the registration threshold
A business supplying goods registers for VAT only once taxable supplies pass GHS 750,000 in twelve months, or GHS 187,500 in three months with GHS 750,000 expected over the year, under section 6 of Act 1151 . Suppliers of services register within thirty days of starting the activity.

Cross-border Conditions

Non-resident digital suppliers
A non-resident supplying telecommunication services or electronic commerce for use or enjoyment in Ghana, other than through a tax registered agent, must register under section 15 of Act 1151 , on pain of restricted access to the country until it does.

Official Sources

  • gra.gov.ghOfficial site
Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • BeninMandatory
  • Cabo VerdeMandatory
  • Democratic Republic of the CongoMandatory
  • EgyptMandatory

Frequently asked questions about e-Invoicing in Ghana

Yes, e-Invoicing is mandatory in Ghana for B2B (since 2022-10-01) and B2G (since 2022-10-01) transactions.

B2B e-Invoicing in Ghana is mandatory since 2022-10-01. Section 43 of the Value Added Tax Act, 2025 (Act 1151) obliges a taxable person to raise each tax invoice through a Certified Invoicing System and to keep that system integrated with the Commissioner-General's invoicing system, which the GRA may access to check compliance. Unless the Commissioner-General directs otherwise, the obligation binds every taxable person from the Act's commencement. A buyer who has not received an invoice may pull a copy from the supplier's system within forty-eight hours.

B2G e-Invoicing in Ghana is mandatory since 2022-10-01. Supplies to government bodies follow the same rule. The invoice must come from an electronic invoicing system certified by the Commissioner-General, the definition given in section 72 of Act 1151 .

Ghana supports the following e-Invoice formats: GRA E-VAT Format.

Ghana uses the following e-Invoicing standards: Certified Invoicing System (E-VAT), Fiscal Electronic Device (Act 966).

Certified Invoicing System model. Each taxable person invoices through a system certified by the Commissioner-General and connected to the GRA invoicing system, so invoice data reaches the authority as invoices are raised rather than through a prior approval step. Where the system goes offline or the GRA cannot reach it, the taxpayer has twenty-four hours to report the fault and restore access.

Ghana has penalties for e-Invoicing non-compliance. Failure to issue an invoice: Failing to issue a tax invoice or sales receipt as section 43 requires is an offence carrying a fine of up to 100 penalty units, imprisonment of up to six months, or both, under section 66(1) of Act 1151 . Certified Invoicing System offences: Issuing a false invoice, invoicing outside a Certified Invoicing System, tampering with one, or failing to integrate or reconnect it to the GRA system draws a further penalty of up to 50,000 currency points or three times the tax involved, whichever is higher, under section 66(2) of Act 1151 . A currency point is one Ghana Cedi.

Cross-border e-Invoicing in Ghana: A non-resident supplying telecommunication services or electronic commerce for use or enjoyment in Ghana, other than through a tax registered agent, must register under section 15 of Act 1151 , on pain of restricted access to the country until it does.

B2C e-Invoicing in Ghana is mandatory since 2022-10-01. Retail supplies are covered too. The Commissioner-General may authorise a sales receipt in place of a tax invoice, and section 43(9) of Act 1151 treats a fiscal receipt issued under the Taxation (Use of Fiscal Electronic Device) Act, 2018 (Act 966) as meeting the requirement. The 2026 Budget Statement sets out the introduction and operationalisation of Fiscal Electronic Devices during the year, alongside a reward scheme that lets consumers enter invoice numbers.

Exemptions from Ghana e-Invoicing may apply to: Below the registration threshold. Check specific criteria as exemptions vary by transaction type and business size.
TermsPrivacyContact Us

© 2026 e-Invoice.app