Regulatory updates - Ghana

Ghana Revenue Authority (GRA) has announced plans to fully implement and enforce the use of fiscal electronic devices (EFDs) in 2026 — a move designed to strengthen tax compliance across the country. 

While the Taxation (Use of Fiscal Electronic Device) Act has been in force since 2018, requiring specified taxpayers to use approved EFDs at each point of sale, its active implementation has been limited.  

The tax authority has signalled it’s ready to fully roll out the legislation as part of Ghana’s broader VAT reform program. This initiative aims to enhance compliance and increase revenue collection, working alongside GRA's phased e-invoice mandate that's currently being rolled out.  

Taxpayers who will be included in the expanded EFD mandate will face penalties for non-compliance when the full implementation takes effect in early 2026. 

The Ghana Revenue Authority (GRA) is onboarding an additional 2000 VAT-registered taxpayers to the Electronic VAT Invoicing System as a part of the second phase. Onboarded taxpayers will have to issue electronic VAT invoices. The new E-VAT system will help the GRA monitor real-time VAT transactions.

Similarly to the previous onboarding, taxpayers in the scope of the second phase have been invited to seminars with the GRA to help with the onboarding steps.

The pilot phase has been completed, and Ghana’s Revenue Authority (GRA) published a list of businesses invited for onboarding. GRA will hold seminars for the four subgroups of the taxpayers invited. Companies are to nominate managers/supervisors to attend the programme per the schedule published by GRA.

As mentioned, 600 VAT-registered taxpayers should be onboarded on the system by this month. The roll-out is aimed to continue until all VAT-registered taxpayers have been onboarded to the VAT e-invoicing system, which applies to both VAT Flat Rate and Standard Rate Schemes.