Real-Time VAT (RTVAT)

The Sentinal System

It is a digital platform that helps the Ghana Revenue Authority (GRA) automatically identify, calculate, collect, and monitor VAT on eligible digital services purchased from foreign companies. It connects securely with banks, mobile money providers, and other payment service providers, allowing VAT to be charged and reported in real time whenever a qualifying transaction is made.

The objective of the Sentinal Project

The Sentinal Project aims to ensure that VAT on eligible cross-border digital services is calculated, collected, and reported automatically at the time a customer makes payment. This replaces the traditional system, where businesses declared and paid VAT after transactions had already taken place.

Which transactions are covered

The Sentinal System applies to digital service purchases made when:

The payment is made using a Ghana-issued bank card, mobile money account, or digital wallet.
The service provider or merchant is based outside Ghana.
The purchase is for a digital service delivered electronically.

Who must integrate with the Sentinal System?

The following regulated institutions are required to connect their systems to Sentinal:

Banks

Banks that issue debit, credit, or prepaid cards in Ghana must integrate their systems to process and report qualifying cross-border digital transactions.

Payment Service Providers (PSPs) and Aggregators

Hubtel, PaySwitch, ExpressPay, Flutterwave, Paystack, Korba

Electronic Money Issuers (EMIs)

MTN Mobile Money Limited, Telecel Cash, AirtelTigo Money

Third-Party Processors (TPPs)

Examples may include card-processing and payment-processing companies that handle transactions on behalf of banks, such as PaySwitch and other licensed processors that provide transaction switching, routing, and settlement services.

Other Licensed Payment Institutions

Payment and fintech companies licensed by the Bank of Ghana to facilitate electronic payments, merchant acquiring, digital wallets, payment gateways, remittances, or related services. Examples may include Zeepay, Hubtel, and other licensed payment institutions operating within Ghana.