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E-VAT

E-VAT is an electronic means of issuing VAT receipts OR an electronic invoicing system for VAT-registered businesses. E-VAT is not a new tax, but an improvement on how VAT transactions are invoiced.

The new E-invoicing system applies to both the VAT Flat Rate and Standard Rate Schemes. By this, all VAT components for both VAT types still hold in the calculation of liabilities respectively .i.e.

VAT STANDARD COMPONENTS

National Health Insurance Levy (NHIL) 2.5%,
Ghana Education Trust Fund Levy (GETFUND) 2.5%
Covid-19 Health Recovery Levy (CHRL) 1%
Value Added Tax (VAT) 15%

VAT FLAT RATE COMPONENTS

Covid-19 Health Recovery Levy (CHRL) 1%
VAT flat rate 3%

The E-VAT system comes in two forms. The first is:

An all-round e-invoicing system that will be installed free of charge for VAT-registered businesses without one, and;
Another which would be merged with an existing invoicing system of a VAT-registered businesses

Either of the two could be installed by experts from the GRA as per the choice of the beneficiary business

What you need for E-VAT installation

You need a;

Desktop or Laptop
Internet access and;
A web browser

How to get the E-VAT system

The 1^st Phase of E-VAT was rolled out to some 50 Large Taxpaying businesses on 1^st October, 2022.
The 2^nd Phase will continue shortly from 2023 with medium taxpayers and expand to all other VAT-registered business by 2024.

How to use the E-VAT system

Log into the E-VAT platform on either Google Chrome version 6.1 or higher or Firefox version 5.6 of higher
Wait for system to request a SIGNATURE KEY from the GRA.
Enter SIGNATURE KEY
Generate electronic receipts both online or offline up until 24 hours

Things to expect on an E-VAT invoice/receipt

An E-VAT receipt comes with some security features

The Commissioner General’s Signature the proves originality
A QR code which can be scanned for verification purposes;
A receipt signature which cannot be altered by anybody
Exact date and time or Time stamp
Serial number
Receipt number
Machine registration code

Benefit to Businesses

This new invoicing system has been designed to simplify the work of businesses which are registered for VAT. The new invoicing system will;

Enhance record keeping, otherwise known bookkeeping
Reduce cost of compliance
Ease filling and simplify VAT Refund process

Legal Framework

The E-VAT system has been introduced under VAT Act 870 as amended.

Relevant E-VAT Downloads and Services

Downloads for E-VAT

VAT (Amendment) Act, 2022- Act 1082