Ghana
GHVAT-registered businesses issue tax invoices through the Ghana Revenue Authority's certified invoicing system, E-VAT, which signs each invoice and receipt in real time. Ghana has no national Peppol Authority.
Guide reviewed .
Invoicing and electronic documents
E-VAT (Certified Invoicing System)
GRA's system for issuing VAT invoices and sales receipts electronically. Each document carries the Commissioner-General's signature, a QR code, a time stamp, a verification engine ID and encrypted data, and GRA monitors VAT transactions in real time. It is a national clearance-style system, not connected to Peppol.
GRA-certified invoices and receipts; API integration specified by GRA · Official source: GRA · Guidelines on the Certified Invoicing System (E-VAT), GRA/AG/2024/005
Virtual Sales Data Controller (VSDC)
A software module that obtains a signature key from GRA, stamps and stores each transaction and transfers issued invoices and receipts to GRA's Certified Invoicing Management System. Businesses either integrate their own ERP or point-of-sale system, or use GRA's free invoicing software (desktop, mobile, online, or a portal for one-off suppliers).
GRA signature key and certified invoice data · Official source: GRA · Guidelines on the Certified Invoicing System (E-VAT), GRA/AG/2024/005
Ghana's obligation is about how a VAT invoice is issued, not how it is delivered. Each invoice or receipt must come from a GRA-certified system that obtains a signature from GRA, so the practical work is integrating an ERP or point-of-sale system with E-VAT, or using GRA's free software. Businesses that want to use E-VAT apply through their Taxpayer Service Centre, according to the GRA E-VAT page.
Ghana has no Peppol Authority of its own. Because the law requires the tax invoice itself to come from a certified system, a document delivered over Peppol would not replace the E-VAT invoice for a supplier that GRA has onboarded. Check whether the supplier has been onboarded, since GRA rolls the system out in phases that it announces through public notices.
Legal guide
B2B and B2C · VAT invoices and receipts
Mandatory for onboarded taxpayers, phasedA taxable person must issue a tax invoice through a Certified Invoicing System integrated with the Commissioner-General's invoicing system, and restore it within 24 hours if it goes offline. A taxable buyer may obtain a copy of an invoice from the supplier's system or from GRA's system.
Official source: GRA · Value Added Tax (Amendment) Act, 2022 (Act 1082)Onboarding
Phased, as determined by the Commissioner-GeneralGRA selects taxpayers, or onboards them on request or at VAT registration, and assigns a relationship manager. Onboarding takes about two weeks for the free software and one month for API integration, followed by testing and GRA sign-off. Sales receipts may be issued for low-value, high-volume supplies, but a receipt without the buyer's name and TIN does not support input tax deduction.
Official source: GRA · Guidelines on the Certified Invoicing System (E-VAT), GRA/AG/2024/005Penalties
In forceFailing to issue an invoice through a Certified Invoicing System, tampering with it, or failing to integrate or reconnect it carries a penalty of up to 500 currency points or three times the tax involved, whichever is higher, on top of the general VAT penalty.
Official source: GRA · Value Added Tax (Amendment) Act, 2022 (Act 1082)VAT invoice content
In force since 1 January 2026Under the Value Added Tax Act, 2025 (Act 1151), VAT is 15%, with the NHIL (2.5%) and GETFund levy (2.5%) shown as separate lines. The 1% COVID-19 levy and the flat-rate schemes were abolished. Buyers are told to scan the QR code on electronic invoices to check them. GRA says fiscal electronic devices will be rolled out to support VAT-registered businesses.
Official source: GRA · VAT under the Value Added Tax Act, 2025 (Act 1151)
Timeline
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Act 1082 assented
The VAT (Amendment) Act, 2022 introduced the electronic issuance of tax invoices through Certified Invoicing Systems.
Official source: GRA · Value Added Tax (Amendment) Act, 2022 (Act 1082) -
Onboarding of 600 taxpayers
GRA began implementation meetings for 600 VAT-registered taxpayers, with onboarding targeted for June 2024.
Official source: GRA · E-VAT implementation meeting notice, May 2024 -
E-VAT guidelines issued
GRA issued its guidelines on the Certified Invoicing System (GRA/AG/2024/005).
Official source: GRA · Guidelines on the Certified Invoicing System (E-VAT), GRA/AG/2024/005 -
Phase two
GRA briefed businesses on phase two, which onboards an additional 2,000 VAT-registered taxpayers.
Official source: GRA · Electronic VAT invoicing phase two notice, September 2024 -
VAT Act 2025 takes effect
Act 1151 restructured VAT and levies; the E-VAT obligation continues.
Official source: GRA · VAT under the Value Added Tax Act, 2025 (Act 1151) -
Training for E-VAT taxpayers
GRA ran a five-day training workshop for 1,217 E-VAT taxpayers in Accra.
Official source: GRA · E-VAT taxpayer training workshop, May 2026
Peppol in Ghana
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.