General information
| Country | Continent | Country Code | Capital | Area(total) | Population |
|---|---|---|---|---|---|
| Republic of Ghana | Africa | .gh | Accra | 238,583 sq km | 34,612,532 |
| Real GDP P/C $US | Budget (revenues) Million $US | Budget (expenditure) Million $US | Tax of GDP (%) | Mobile phones (%) | Internet (%) |
| 6,700 | 11,680 | 16,840 | 12.30 | 120 | 68 |
Page last updated: 2026
About
The Ghana Revenue Authority announced in August 2025 that it will fully implement the use of Fiscal Electronic Device by early 2026, across the country. A Fiscal Electronic Device (FED) is essentially a certified cash register or point-of-sale (POS) terminal that is securely linked to the Ghana Revenue Authority’s (GRA) central system and a part of the GRA e-invoicing system.(e-VAT)
This decision is supported by the Taxation (Use of Fiscal Electronic Device) Act, 2018 Act 966, then amended by the Value Added Tax(amendment) Act, 2022.
The Ghana Revenue Authority (GRA) started the first phase of e-VAT implementation on March 31. 2023. In this phase, GRA integrated about 600 taxpayers into its invoicing system. Targetted 600 taxpayers pay 90 percent of total VAT revenue and a total of 80 percent of the country’s total domestic tax revenue. From the end of 2025, the obligation that non-resident platforms must issue e-invoices in Ghana is mandatary. Every taxpayer, regardless of the method of issuing invoices, can access the GRA central platform, which assigns security keys and accepts and archives issued invoices. Simplified, the process of issuing invoices is as follows:
1. The taxpayer generates an invoice through a Certified Invoicing System (POS, ERP, mobile…)
2. The invoice is sent to the VSDC via API in JSON or XML format
3. The VSDC validates and digitally signs the invoice
4. The system returns required metadata: digital signature, QR code, invoice number, and timestamp
5. The AIS embed this metadata on the invoice before issuing it to the customer.
For systems that operate online continuously, clearance happens in real time. For offline systems, invoices can be stamped locally at the point of sale but must be transmitted to the GRA within 24 hours once connectivity is restored.
Resources
https://gra.gov.gh/wp-content/uploads/2024/07/E-VAT-GUIDELINES_20240222.pdf https://ukgcc.com.gh/wp-content/uploads/2023/03/GRA-E-VAT-Presentation-to-UKGCC-MAR-10-2023.pdf