The Ghana Revenue Authority (GRA) introduced the e-VAT invoicing system in October 2022 with the first group consisted of 50 taxpayers as a pilot group. GRA announced the second group of taxpayers, and their implementations will start after the completion of the first phase and be completed by the end of 2023.
With the e-VAT system, VAT registered taxpayers are expected to issue VAT receipts and invoices electronically. GRA plans to cover all other taxpayers by the end of December 2024.
