e-Invoicing in Ghana: Timeline, Guidelines, Process and Steps for Implementation

E-invoicing in Ghana involves the digital creation, validation, and submission of VAT invoices and credit notes through a centralized system managed by the Ghana Revenue Authority. This system, known as the E-VAT system, was launched under the updated VAT Act 870 in October 2022.

This blog will walk you through what e-invoicing means in Ghana, how the system works, who needs to comply, and the benefits of switching to digital VAT invoicing.

What is E Invoicing in Ghana?

E-invoicing in Ghana refers to the electronic generation, validation, and submission of VAT invoices and credit notes through a centralized system maintained by the Ghana Revenue Authority (GRA). This system is commonly referred to as the E-VAT system. It was introduced under the modified VAT Act 870 in October 2022. The scope of e-invoicing in Ghana also requires businesses to report details about inventory and purchases.

E-Invoicing Implementation Timeline

Ghana e-invoicing journey began with the launch of the E-VAT system in October 2022. The e invoicing implementation has been rolled out in phases.

• Pilot (Oct 2022): A small pilot with 50 large/high-risk taxpayers across various sectors was completed by Oct 2022.
• Phase 1 (Late 2022 – 2023): In October 2022 the GRA officially launched e-VAT for the first ~600 large/high-revenue taxpayers. Onboarding for this wave continued into mid-2023. These 600 firms represented roughly 90% of VAT revenue.
• Phase 2 (Late 2023 – 2024): The second phase was announced for late 2023/early 2024. About 600 additional large taxpayers and over 2,000 medium/small taxpayers would be migrated into e-VAT. The GRA published a public notice scheduling 5–11 Sept 2024 for onboarding these 2,000 taxpayers. In practice, medium-sized firms began e-invoicing from late 2023, with Phase 2 rollout continuing through 2024.
• Full Rollout (by end-2024): The official goal is that all VAT-registered businesses be using the e-invoicing system by the end of 2024.

E-Invoicing Compliance Guidelines

The e invoice guidelines for Ghana include:

• Registration/Onboarding: VAT taxpayers must apply to GRA to be migrated onto the e-invoicing system. Upon approval, GRA provides the certified software or API access and installs or integrates it with the taxpayer’s systems. Once onboarded, a taxpayer may no longer issue paper VAT invoices.
• System Use: Taxpayers must issue all VAT invoices (debit/credit notes) through the e-invoice system in real time. They must ensure the system is always online, notifying GRA within 24 hours of any outage. They must also log in at least daily to obtain an authorization token before issuing invoices.
• Invoice Content: Each e-invoice must include required data, like vendor and customer TINs, invoice number, item details, VAT breakdown, etc., and the GRA-issued SDC code, QR code and digital stamp. The GRA’s software or API enforces these fields.
• Record-keeping: All e-invoices and a copy of transactions must be archived for 6 years. The GRA’s system automatically logs issued invoices in the taxpayer’s portal, so input VAT can be claimed without manual entry.
• Penalties: Non-compliance is penalized under Act 1082. As noted, fines can reach 500 currency points or 3× the tax due. Offenses include failing to issue e-invoices, issuing forged or unauthorized invoices, or going offline without notice. In addition, any updates or changes to a taxpayer’s invoicing software must be pre-approved by the Commissioner-General.

How E-Invoices Work in Ghana

In Ghana, the E-VAT system is built around real-time invoice validation. Here’s how:

1. Businesses generate invoices using an invoicing system connected to the E-VAT platform.
2. Each invoice is submitted to the GRA for validation.
3. The GRA system returns the invoice with a unique Sales Data Controller (SDC) code.
4. This SDC code includes:

• A timestamp, indicating when the invoice was validated
• A QR code, used for quick verification

5. The final invoice with the SDC details must be shared with the customer in PDF format.
6. To the GRA for complete compliance, businesses must also report:

• Inventory data
• Purchase details

Who Needs to Comply with E-Invoicing in Ghana?

In Ghana, all taxpayers who are registered for VAT must gradually adopt the e-invoicing system, or e-VAT. The Ghana Revenue Authority first targeted large and high-risk taxpayers. But small and medium-sized firms are now being included in the rollout. The GRA sought to enroll all eligible taxpayers in e-VAT by the end of 2024.

Benefits of E-Invoicing in Ghana

The E-VAT system in Ghana brings several advantages for both the government and businesses:

• Improved Tax Compliance: Real-time data sharing with the GRA reduces underreporting and tax evasion.
• Faster VAT Refunds: With digital records, the refund process becomes quicker and more transparent.
• Operational Efficiency: Automating invoice generation and validation saves time, reduces paperwork, and minimizes human error.
• Audit Readiness: An e invoice creates a reliable digital trail, making audits less stressful and more straightforward.
• Inventory & Purchase Tracking: The system helps businesses stay on top of stock levels and purchasing patterns.

How Can ClearTax Help a Business With E-Invoicing in Ghana?

ClearTax simplifies e-invoicing compliance for businesses of all sizes. With our easy-to-integrate solution, companies can:

• Smoothly generate invoices that meet GRA's format and validation requirements.
• Automatically receive and embed the SDC code, timestamp, and QR code into invoices.
• Transmit real-time transaction data directly to the GRA.

Whether you're part of the initial onboarding group or preparing for upcoming phases, ClearTax ensures you're always compliant, efficient, and audit-ready.

Conclusion

Ghana's e-invoicing system is introduced through the E-VAT system. With phased implementation, businesses have been expected to integrate their invoicing systems into the platform by 2024. This shift helps the Ghana Revenue Authority monitor VAT transactions in real-time, ensuring greater accuracy and transparency.