Ghana
Live since October 2022
Mandate Overview
The mandate
Ghana's Revenue Authority (GRA) launched the Electronic VAT Invoicing System (E-VAT) on October 1, 2022, with mandatory phased onboarding for VAT-registered taxpayers. The Certified Invoicing System (CIS) requires every VAT invoice to be issued through GRA-certified software that transmits the invoice in real time, validates it against tax-authority business rules, and stamps it with a unique identifier and verifiable QR code before delivery to the buyer. The initial phase covered large taxpayers, with progressive extension to mid-market and small VAT taxpayers through 2024-2026. The framework is anchored in the Value Added Tax Act 2013 (Act 870) and the Tax Administration Act 2016 (Act 915).
Timeline
Key milestones
GRA E-VAT mandate begins for first wave (large taxpayers)
Phase 2 extension to additional taxpayer segments
Continued onboarding and SME extension
Broader scope expansion under updated Finance Acts
Flowie Coverage
How Flowie supports Ghana
Flowie generates GRA E-VAT compliant invoices ready for Ghana Revenue Authority submission. Local certified invoicing system (CIS) partnerships are typically required for full transmission, GRA stamping, and QR code generation.
FAQ
Common questions
Is E-VAT mandatory in Ghana?
What is the Certified Invoicing System (CIS)?
Ready for Ghana?
Flowie keeps you compliant, automatically.