GRA to move to electronic filing
The Ghana Revenue Authority (GRA) has announced the extension of its Electronic Value Added Tax (E-VAT) system, which seeks to replace the current 30-day manual invoice process with a digital system that mandates VAT invoices to be issued within 48 hours.
Opoku Afriyie Asante, Technical Lead for E-VAT at the GRA, said the E-VAT initiative, which pilot began in October 2022, marked a full transition from the use of manual invoicing books to a real-time, automated platform.
He said this transformation would enable the Commissioner-General to track and verify all VAT invoices issued by taxpayers, enhancing transparency and compliance.
“E-VAT is just a continuation of efforts we began in 2022. The new system integrates directly with businesses’ accounting software to ensure accurate reporting of VAT transactions,” Asante explained.
He acknowledged initial challenges, particularly with large businesses such as Melcom and Shoprite, which had to integrate their complex systems with GRA’s platform.
However, he emphasised that most technical issues had been resolved, and the rollout was now in full effect.
Highlighting the shift, Felix Quaye, a member of the GRA’s E-VAT team, said that under the manual system, suppliers had 30 days to issue VAT invoices.
But with E-VAT, suppliers must now generate and submit invoices within 48 hours, significantly tightening compliance timelines.
“If you purchase an item, you should be able to receive your VAT invoice within 48 hours. This makes the system more responsive and efficient,” Quaye said.
He added that the current phase of the rollout was onboarding 4,000 taxpayers, with a target to scale up to 40,000 by the end of 2025.
The system applies to businesses of all sizes, with some even voluntarily registering due to contractual obligations that require E-VAT-compliant invoices.
The Authority warned that tampering with the system or bypassing it could result in fines or imprisonment, as provided for in the VAT Act.
Therefore, businesses must inform the Commissioner-General before making any system changes that could affect the integrity of the platform.
The E-VAT system is part of the GRA’s broader digitisation strategy aimed at improving tax collection, minimising revenue leakages, and boosting Ghana’s domestic revenue mobilisation efforts.
