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.
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News Ghana · 5 months 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 · 5 months 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 · 6 months 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.
BusinessDay · about 2 hours ago
Nigeria's NRS and DigiTax are expanding e-invoicing support for businesses, with large taxpayers already onboarded and medium-size firms set to join later this year. The framework requires invoices to be transmitted via the Merchant Buyer Solution platform, where each transaction receives an Invoice Reference Number.
Eswatini Positive News · 1 day ago
Eswatini has begun rolling out its new electronic invoicing system, with wholesale and retail businesses first to adopt. The Value Added Tax Act (Amendment of Third Schedule) Notice No. 270 of 2026, gazetted on 3 July 2026, provides the legal basis. Implementation will proceed in phases, starting with these sectors.
Morocco World News · 3 days ago
Morocco has begun applying a 20% VAT on digital services from foreign providers such as Netflix and ChatGPT, effective 11 June 2026. The measure requires foreign platforms to register, file quarterly returns and remit VAT through a new electronic portal. Moroccan consumers will ultimately pay the higher tax on their subscriptions.
Key Takeaways
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.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 13 February 2026. It relates to VAT developments in Ghana. The original source is VatCalc.
