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 · 4 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 · 4 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 · 4 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.
Zawya · 8 days ago
Egypt’s Tax Authority has issued new executive instructions establishing a unified VAT refund framework. The new system introduces an electronic completion platform, shortens refund processing to 20 days, and sets a two‑day review period with email notifications for missing documents. The framework also prioritises white‑listed companies and requires electronic invoice statements for refund claims.
DailyNewsEgypt · 9 days ago
Egypt’s Tax Authority has issued new executive instructions to streamline VAT refund processing. The reforms cut the refund period to 20 days, shorten review time to two working days, and set clear notification and document‑submission deadlines. The changes aim to improve speed, accuracy and digital integration for taxpayers.
VatCalc · 10 days ago
Kenya's Finance Bill 2026 expands VAT coverage to include a wide range of digital financial and payment processing services, effective 1 July 2026. Commissions earned by payment service providers on these services will be standard-rated for VAT, replacing previous exemptions. The change requires PSPs to reassess VAT treatment, update invoicing systems, and review contracts and pricing structures.
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.