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E-VAT

Electronic VAT System (E-VAT)

E-VAT is an electronic system for issuing VAT receipts — essentially an electronic invoicing solution for VAT-registered businesses. It is not a new tax, but an improvement in how VAT-able transactions are invoiced.

The e-invoicing system aligns with the VAT reforms passed under the Value Added Tax Act, 2025 (Act 1151), which took effect on 1st January 2026 and remain in force today.

Under these reforms, VAT-able supplies should be charged at an effective rate of 20%, made up of:

  • 2.5% National Health Insurance Levy (NHIL)
  • 2.5% Ghana Education Trust Fund Levy (GETFund)
  • 15% Value Added Tax (VAT)

The E-VAT system comes in two forms

  • An all-round e-invoicing system, installed free of charge for VAT-registered businesses without one.
  • A version that can be integrated with the existing invoicing system of VAT-registered businesses.

Either option will be installed by GRA experts, based on the choice of the beneficiary business.

Requirements for E-VAT Installation

You will need:

  1. A desktop or laptop computer
  2. Internet access
  3. A web browser

How to Get the E-VAT System Write to your Taxpayer Service Center (TSC) indicating your request for the E-VAT system. The TSC will guide you through the process to enable installation for your business.

How to use the E-VAT system

  1. Log into the E-VAT platform using Google Chrome (version 6.1 or higher) or Firefox (version 5.6 or higher).
  2. Wait for the system to request a Signature Key from the GRA.
  3. Enter the Signature Key.
  4. Generate electronic receipts, both online or offline, for up to 24 hours.

Features of an E-VAT Invoice/Receipt

As a customer, you can expect the following security features on an E-VAT receipt:

  1. The Commissioner-General’s Signature, proving authenticity.
  2. A QR code for verification purposes.
  3. A receipt signature that cannot be altered
  4. The exact date and time (timestamp).
  5. A serial number.
  6. A receipt number.
  7. A machine registration code.

Benefits to of E-VAT Businesses

The new invoicing system is designed to simplify operations for VAT-registered businesses. It will:
  • Enhance record keeping (bookkeeping).
  • Reduce the cost of compliance.
  • Ease filing and simplify the VAT refund process.

Relevant E-VAT Downloads

Need Help ?

Please feel free to contact us for your Customs classifications and validation

0242435662
0242435663
info@gra.gov.gh

Call Us on  (+233)80-090-0110