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Ghana: Value Added Tax (Amendment) Act, 2022 (Act 1082)

Progress

Current status
in grace period
12 Sep 2023 in grace period
12 Sep 2022 in grace period

Scope

Implementers
Ghana
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
online advertising provider
digital payment provider (incl. cryptocurrencies)
platform intermediary: user-generated content
streaming service provider
platform intermediary: e-commerce
software provider: other software
platform intermediary: other
Government Branch
executive
Government Body
central government
Implementation Level
national

Timeline of events

12 Sep 2023
in grace period

Implemented obligation on using electronic tax invoicing systems in Value Added Tax (Amendment) Act 2022 (Act 1082)

On 12 September 2023, the obligation for taxable entities to use the electronic tax invoicing systems integrated with the commissioner-general system to ensure outlined in Value Added Tax (Amendment) Act 2022 (Act 1082) enters into force. The Act pr…

Source
Event type law
Action type in force with grace period
Government branch executive
Government body central government
12 Sep 2022
in grace period

Entry into force with grace period of Value Added Tax (Amendment) Act, 2022 (Act 1082) including measures applicable to digital services

On 12 September 2022, the Value Added Tax (Amendment) Act 2022 (Act 1082) enters into force. The amendment introduces provisions for taxing digital services, including social networking, online gaming, cloud services, video or audio streaming, digit…

Source
Event type law
Action type in force with grace period
Government branch executive
Government body central government

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