Compendium · Africa · Ghana
Ghana: VAT on digital services
Flag and locator map are self-hosted static assets (flag-icons MIT; Natural Earth public domain). Attribution.
Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-02
Non-resident digital service providers register for VAT from the first supply (no threshold). Since 15 Oct 2026 the GRA real-time VAT (Sentinal) system collects VAT at payment on Ghana-issued cards, mobile money and wallets. The October 2026 RTVAT FAQ puts both already-registered and not-yet-registered non-resident providers in scope. Registered providers show VAT-exclusive prices and tell customers that VAT is charged at payment. The engine now takes a decide input payment_channel, where ghana means VAT is collected at payment on Ghana-issued cards, mobile money and wallets, so the listed price stays VAT-exclusive. A seller with a Ghana registration is allowed on every channel and adds 20 percent (15 percent VAT plus 5 percent NHIL and GETFund levies) to remit, flag seller_remits, while a seller with no Ghana registration is denied on foreign, unknown or missing channels, reason VAT not collected at payment
Nil-threshold regime
Spot a mistake in Ghana’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — Nil-threshold regime
- Amount / measure
- n/a 0
No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply - Window
- No threshold (from the first sale)
- Standard rate
- 15.0%
A combined rate of 20% applies, comprising 15% VAT plus 5% GETFund and NHIL (GRA RTVAT FAQ, October 2026) - Who must register
- Non-resident providers of digital services to customers in Ghana, via the GRA non-resident digital services portal (digireg.gra.gov.gh). Real-time VAT covers non-resident suppliers who are subject to VAT, both those already registered with the GRA and those not yet registered. Unregistered providers must register
- Evidence of location
- Real-time VAT applies when the payment instrument is issued in Ghana (debit or credit card, mobile money or digital wallet), the merchant is non-resident and the service is supplied electronically. A non-resident merchant already registered with the GRA stays in scope
- Invoicing
- Registered digital service providers display prices exclusive of VAT and tell customers that VAT applies at the point of payment. VAT is then charged automatically when the customer pays (GRA RTVAT FAQ, October 2026, questions 14 and 15)
- Filing
- Real-time collection does not replace the return. Registered providers still file periodic VAT returns; the GRA RTVAT FAQ says real-time collection and periodic returns are both required. Monthly returns continue alongside Sentinal collection
- Effective
- Real-time VAT (Sentinal) introduced 2026-10-15; non-resident registration regime since 2022
- Authority
- Ghana tax authority
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — Nil-threshold regime
How to register
- Self-register online?
- Yes — create an account on digireg.gra.gov.gh (Individual or Business), complete the Taxpayer Registration Form and upload supporting documents. GRA emails TIN and login credentials if approved
- Resident representative / fiscal agent
- Not stated as mandatory on the GRA digireg / Sentinal English pages reviewed as of 2026-10-29; register via the non-resident digireg portal
- Regime
- GRA non-resident telecommunication / electronic commerce VAT registration (digireg.gra.gov.gh), with Sentinal real-time collection on Ghana-issued payment instruments running alongside monthly returns
Steps (in order)
- Confirm you are a non-resident supplying electronic commerce / telecom services to customers in Ghana
- Create a Digireg account, choose Individual or Business, and complete the Taxpayer Registration Form — https://digireg.gra.gov.gh/
- Upload a passport scan (individuals) or company-registration documents (businesses); translate non-English documents into English
- After TIN approval, account for 15% VAT plus GETFund and NHIL (combined 20% under the RTVAT FAQ). Show prices exclusive of VAT and tell customers that VAT is charged at payment. From 15 Oct 2026 Ghana-issued banks, mobile-money and wallets collect that VAT in real time (Sentinal) for both already-registered and unregistered non-resident providers. File periodic returns as well
Documents
- Passport (individuals) — Scan upload on Digireg
- Company registration documents (businesses) — Certificate of incorporation / equivalent; English translation if needed
- Contact and business details — As required on the Digireg Taxpayer Registration Form
- Official processing time
- GRA does not publish a fixed English service-level time on digireg.gra.gov.gh as of 2026-10-29; approval is by email after document review (timing varies)
- Official fees
- No GRA Digireg registration fee summarised on the English e-commerce pages reviewed; translation/agent fees are commercial
- Portal
- https://digireg.gra.gov.gh/
- Local bank account
- Not the core Digireg requirement; remittances follow GRA portal / eCommerceFiling instructions
- Filing frequency
- Monthly returns continue alongside real-time Sentinal collection. The RTVAT FAQ (October 2026) says real-time collection and periodic returns are both required, including for providers already registered
- Payment currency
- GHS
- Input VAT recovery
- Not described as an input-credit scheme for non-resident digital providers on the pages reviewed as of 2026-10-29
- Portal language
- English Digireg / GRA pages
- Penalties
- Non-registration and non-payment attract GRA penalties under Ghanaian tax law
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG Ghana — Member firm
Official sources
GRA — Sentinal real-time VAT on cross-border digital services
GRA — Digital services registration for non-residents
KPMG TaxNewsFlash, 2026-10-21 (secondary)
GRA — Real-Time VAT (RTVAT) FAQ, October 2026
Deloitte tax@hand, 2026-10-28 — says already-registered providers are excluded from automatic RTVAT (not followed; GRA FAQ controls)
Value Added Tax Act, 2025 (Act 1151), section 15
Last verified: 2026-11-02.
FAQ
- Is there a free VAT/GST threshold for foreign digital sellers?
- No — register from the first in-scope supply. Botchannels
- Are providers already registered with the GRA outside real-time VAT?
- No. The GRA RTVAT FAQ (October 2026) includes both already-registered and not-yet-registered non-resident digital service providers. Deloitte’s 28 October 2026 note says registered providers are excluded until further notice. The FAQ controls
- How should a registered provider show the price?
- Display the price exclusive of VAT and tell the customer that VAT is charged at payment. The payment provider then collects the VAT
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice