Ghana introduced a 12.5% VAT on non‑resident digital service providers to local consumers effective 1 April 2022. The law sets a GHS 200,000 annual turnover threshold for registration and requires monthly returns filed by the 21st of the following month. Non‑resident suppliers must appoint a resident representative or VAT agent to comply.
The VAT rate applied to foreign digital services in Ghana is 12.5%.
Ghana imposed VAT on non‑resident digital service providers effective 1 April 2022.
The registration threshold for non‑resident providers is GHS 200,000 per annum (≈ €28,000).
Registered non‑resident suppliers must file VAT returns monthly, due by the 21st of the following month.
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News Ghana · 26 days ago
The article examines Ghana’s new Value Added Tax Act 2025 (Act 1151) and its implications for capital market services, arguing that the tax may deter investment rather than encourage it. It discusses how the law could affect investor confidence and offers recommendations for regulators and stakeholders to balance tax policy with market development.
BFT Online · about 1 month ago
Ghana's recent VAT reforms aim to correct structural weaknesses rather than provide immediate price cuts. Key changes include abolishing the COVID‑19 Health Recovery Levy, allowing NHIL and GETFund levies to be credited as input VAT, raising the goods‑based registration threshold, and phasing out flat‑rate schemes. The reforms also emphasize electronic invoicing to improve compliance and revenue collection.
Ghana Business News · about 1 month ago
The Ghana Revenue Authority has raised the VAT registration threshold from GH¢200,000 to GH¢750,000 per annum, effective 26 January 2026. Businesses below the new threshold will be deregistered and placed under the Modified Tax Scheme, which offers simplified compliance options. The move aims to reduce the compliance burden on micro and small businesses in the informal sector.
EY · about 15 hours ago
EY discusses the e-invoicing requirements for South Africa, outlining what CFOs and COOs should consider to comply with the new digital invoicing rules.
SABC News · about 16 hours ago
The Western Cape High Court declared Section 7 of South Africa's VAT Act unconstitutional, ruling that the Minister of Finance cannot unilaterally raise the VAT rate. The court imposed a 12‑month period before Parliament can confirm or reject any VAT rate adjustments, and the proposed 1% increase announced in the 2025 Budget Speech was withdrawn.
Streamline Feed · 5 days ago
The Nigeria Civil Aviation Authority (NCAA) has ordered Overland Airways to refund passengers who were incorrectly charged Value Added Tax (VAT) on flight tickets purchased before the Finance Act’s exemption took effect on 1 January 2026. The directive underscores the NCAA’s role in enforcing consumer protection and ensuring compliance with the new VAT exemption for commercial flight tickets. The order requires immediate action from the carrier to reimburse affected passengers.
