This guide provides an overview of VAT in Ghana, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Ghana.
Ghana was one of the first African countries to introduce VAT (1998), after an earlier failed attempt in 1995.
In most cases, no. Ghana does not have a broad foreign VAT refund scheme. Refunds for non-residents are limited to very specific scenarios (e.g., diplomatic missions).
Businesses whose annual taxable supplies exceed the threshold set by the GRA must register.
Voluntary registration is allowed for businesses below the threshold if they meet compliance conditions.
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