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 30 September 2025

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Ghana

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

Ghana mandates e-invoicing across B2B, B2G and B2C since October 2022. VAT-registered entities must issue certified e-invoices for input tax credit claims under the VAT (Amendment) Act 2022, and retail sales need electronic receipts with GRA security features. The model uses real-time reporting in the GRA E-VAT format.

Ghana e-Invoicing Overview

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).

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(3 events)

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

Phase 1 Launch - Large Taxpayers
1 October 2022
All
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
All
Second phase commenced onboarding 2,000 small and medium taxpayers per GRA Phase Two Implementation Notice .
Full Implementation Target
31 December 2024
All
Target date for all remaining VAT-registered businesses to use E-VAT system per E-VAT Guidelines .

Premium Sponsors

AvailableBecome a sponsor AvailableBecome a sponsor

Compliance Regime

CTC Model
Real-time reporting
Real-Time Reporting Model
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.
Network
Real-time reporting
Standards
E-VAT (Certified Invoicing System)

Record-keeping & Reporting

SAF-T
N/A
N/A

Technical Formats

GRA E-VAT Format

Detailed exemptions, penalties and cross-border rules for Ghana are not yet published. The official sources have the latest detail.

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. VAT-registered entities must issue certified e-invoices for input tax credit claims per Value Added Tax (Amendment) Act 2022 (Act 1082) .

B2G e-Invoicing in Ghana is mandatory since 2022-10-01. All government transactions require certified e-invoice per E-VAT Guidelines .

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

Ghana uses the following e-Invoicing standards: E-VAT (Certified Invoicing System).

Real-Time Reporting Model
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.

B2C e-Invoicing in Ghana is mandatory since 2022-10-01. All retail sales require electronic receipt with GRA security features (QR code, digital signature, timestamp).