E-Commerce

Supplies of Electronic Services VAT Payment Portal

E-Commerce Registration

E-Commerce Filing

Non – Resident persons that provide digital services for use and enjoyment in Ghana are required to pay VAT in accordance with the Value Added Tax Act 2013, Act 870.

This applies to Non-Resident Suppliers of Electronic Services for use or enjoyment in Ghana, other than through a VAT registered agent.

Scope and Definition

Non-Resident Persons – A citizen of Ghana who maintains a permanent home outside Ghana and lives in that home for the entire year of assessment, is a non-resident for tax purposes.

A foreign national who is in Ghana for less than 183 days in any 12-month period that falls in the tax year is non-resident for tax purposes.

Electronic Commerce – Business transactions that take place through the electronic transmission of data over communications networks like the internet.

website supply;
web-hosting;
distance maintenance of programmes and equipment;
images, text and information and making databases available;
music and games, games of chance and gambling games;
political, cultural artistic, sporting, scientific and entertainment broadcasts and events and;
distance teaching;

According to section 16(2) of the Value Added Tax Act 2013, Act 870.

Registration

You can register by clicking here to complete the Taxpayer Registration Form in English. You must first create an account and follow the prompts to register either as an Individual or Business.

Please make sure you have a scan of your passport (for individual) and your company registration documents (for business).

NOTE

Applications must be accompanied with supporting documents.
All documents which are not in English should be translated into English before upload.

If your application is approved, you will receive an email notification containing your TIN and Login credentials. If there was an issue with your application, you will receive an email notifying you of the changes you need to effect and resubmit.

Filing of VAT and other levies

The VAT and other levies must be filed and payment must be made not later than the last working day of the month immediately following the month to which the return relates, whether or not tax is payable for the tax period. (Section 52, Value Added Tax Act 2013, Act 870)

Submission of the completed VAT and other levies returns may be done via the

Dedicated Email Address (eCommerceFiling@gra.gov.gh) or
Online Filing Portal (https://portal.gra.gov.gh)