Certified Invoicing System (E-VAT) requires real-time validation by Ghana Revenue Authority (GRA). All invoices must include QR code, digital signature, and timestamp for verification.
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Phase 1 Launch - Large Taxpayers
1 October 2022
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Certified Invoicing System (E-VAT) launched for approximately 600 large taxpayers under Value Added Tax (Amendment) Act 2022 (Act 1082) . Real-time validation by GRA required.
Phase 2 - SME Onboarding
1 December 2023
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Second phase commenced onboarding 2,000 small and medium taxpayers per GRA Phase Two Implementation Notice .
Full Implementation Target
31 December 2024
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Target date for all remaining VAT-registered businesses to use E-VAT system per E-VAT Guidelines .