Ghana collects VAT on cross-border digital services at the point of payment through its Real-Time VAT (RTVAT) framework, at a combined 20%
- Jurisdiction
- Ghana
- Tax
- VAT
- Change type
- Digital services
- Status
- Enacted
- Impact
- Action required
- Authority
- Ghana Revenue Authority
- Systems
- E-commerce, Tax engine, Reporting
- Verified
- Fetched from official source · medium confidence
Non-resident providers of digital services to customers in Ghana; Ghanaian banks, payment service providers and electronic money issuers that process payments to them.
Confirm GRA digital-services registration and price display exclusive of VAT; expect 20% deducted at payment by Ghanaian payment providers; keep filing periodic VAT returns.
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The Ghana Revenue Authority's Real-Time VAT (RTVAT) framework collects VAT on qualifying cross-border digital services at the point of payment through banks, payment service providers and electronic money issuers when a Ghana-issued card, mobile money account or digital wallet pays a non-resident merchant. The GRA FAQ states a combined 20% rate (15% VAT plus 5% GETFund and NHIL); non-resident providers must still register and file VAT returns. The GRA FAQ gives no start date.
What changed in detail
The Ghana Revenue Authority (GRA) has published an approved FAQ on its Real-Time VAT Collection (RTVAT) framework. Under it, VAT on qualifying cross-border digital services is collected at the point of payment: when a Ghana-issued card, mobile money account or digital wallet pays a non-resident merchant, the bank, payment service provider or electronic money issuer deducts the tax.
The FAQ states that a combined rate of 20% applies, made up of 15% VAT plus 5% GETFund and NHIL. Non-resident providers must still register and file VAT returns. The FAQ gives no start date.
What it means
Providers selling to Ghanaian customers should expect the 20% to be taken from the payment before it reaches them, so prices shown to Ghanaian buyers need to be set exclusive of VAT. Collection at payment does not replace registration and monthly returns, which remain the provider’s responsibility. Because the FAQ states no start date, check the GRA’s RTVAT page for timing before changing pricing.
Proof
A combined rate of 20% is applicable comprising 15% VAT plus 5% GETFund and NHIL.
Source snapshot of the official page. Open full size ↗