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

Policy overview

Description

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 previously established provisions for taxing digital services, including social networking, online gaming, cloud services, video or audio streaming, digital marketplace operations, and online advertisement services. Non-resident entities providing these services were required to register for VAT if supplying to users in the country.

Original source

Scope

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
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2022-09-12
in grace period

On 12 September 2022, the Value Added Tax (Amendment) Act 2022 (Act 1082) enters into force. The am…

2023-09-12
in grace period

On 12 September 2023, the obligation for taxable entities to use the electronic tax invoicing syste…

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