e-Invoice.app
Ghana

Ghana e-Invoicing

Updated 30 September 2025

B2B
mandatory
since 1 October 2022
VAT-registered entities must issue certified e-invoices for input tax credit claims per Value Added Tax (Amendment) Act 2022 (Act 1082) .
B2G
mandatory
since 1 October 2022
All government transactions require certified e-invoice per E-VAT Guidelines .
B2C
mandatory
since 1 October 2022
All retail sales require electronic receipt with GRA security features (QR code, digital signature, timestamp).

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View Ghana's e-invoicing regulatory compliance information.

E-VAT (Certified Invoicing System)
GRA E-VAT Format
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Access Ghana's E-VAT (Certified Invoicing System) standards, GRA E-VAT Format format specifications, and clearance model details.

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Access detailed regulatory announcements and implementation guidance.

Phase 1 Launch - Large Taxpayers
1 October 2022
All
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Phase 2 - SME Onboarding
1 December 2023
All
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Full Implementation Target
31 December 2024
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Last updated: 30 September 2025
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