GRA E-VAT Ghana Explained: Scope, Thresholds, VAT Act 2025 (Act 1151), and the Levy Stack from 2026

GRA E-VAT is the Ghana Revenue Authority's Electronic VAT Invoicing System: every VAT-registered business inside the active rollout wave must transmit each invoice to GRA, receive an Invoice Reference Number (IRN) and verification QR, and present both on the buyer PDF — without the IRN the invoice is not legally valid and the buyer cannot recover input VAT. From 1 January 2026, VAT Act 2025 (Act 1151) unifies the rate at 15%, abolishes the flat-rate scheme, retains NHIL 2.5% and GETFL 2.5%, and repeals the 1% COVID-19 Health Recovery Levy.

What E-VAT actually is

E-VAT is a clearance-model platform — every in-scope invoice is transmitted to GRA, validated, and stamped with an Invoice Reference Number (IRN) that the seller must print on the buyer PDF alongside a QR resolving to GRA's public verification endpoint.

E-VAT is a clearance-model platform — every in-scope invoice is transmitted to GRA, validated, and stamped with an Invoice Reference Number (IRN) that the seller must print on the buyer PDF alongside a QR resolving to GRA's public verification endpoint. The seller's invoicing system does not produce a legally valid invoice without first round-tripping through GRA.

Who must comply today

VAT-registered businesses: in scope as their GRA wave activates. GRA onboards large, then medium, then small taxpayers in sequence.

• VAT-registered businesses: in scope as their GRA wave activates. GRA onboards large, then medium, then small taxpayers in sequence.
• Below-threshold businesses (GHS < 750,000): out of scope for compulsory registration, hence out of E-VAT scope unless they register voluntarily.
• Voluntary VAT registrants: in scope from the moment of voluntary registration.
• Non-resident digital services providers: separately regulated under the Digital Services Registration regime.

The VAT and levy stack under Act 1151

The VAT and levy stack under Act 1151 includes: VAT: 15% standard rate — unified from 1 January 2026; flat-rate scheme and 3% transitional rate abolished. Zero-rated categories include exports; exempt categories include education, healthcare, financial services.

• VAT: 15% standard rate — unified from 1 January 2026; flat-rate scheme and 3% transitional rate abolished. Zero-rated categories include exports; exempt categories include education, healthcare, financial services.
• NHIL: National Health Insurance Levy, 2.5%, retained as a separate line.
• GETFL: Ghana Education Trust Fund Levy, 2.5%, retained as a separate line.
• COVID-19 Health Recovery Levy: 1%, repealed by Act 1151 from 1 January 2026.

The levies are computed in a prescribed sequence on the VAT-inclusive base; the certified invoice must disclose each line so the buyer can reconcile the line totals against the GRA registry.

What the payload must contain

Seller TIN and buyer TIN (buyer optional for low-value B2C below threshold). Line items with descriptions and HS codes where applicable.

• Seller TIN and buyer TIN (buyer optional for low-value B2C below threshold).
• Line items with descriptions and HS codes where applicable.
• VAT and each of the two retained levies, line by line.
• Currency and FX rate where the invoice is non-GHS, with GHS-converted amounts.
• Document type code (invoice, credit note, debit note, self-billed).
• The certified-invoice profile that GRA expects under Act 1151.

Consequences of non-compliance

Without an IRN the invoice is not legally valid for the buyer's input VAT recovery. GRA also penalises the seller for issuing uncertified invoices and for under-declared VAT.

Without an IRN the invoice is not legally valid for the buyer's input VAT recovery. GRA also penalises the seller for issuing uncertified invoices and for under-declared VAT. The operational reality is that VAT-registered buyers refuse to settle invoices that do not carry the IRN and QR — supplier credit is gated on cleared invoices.

What changed in 2026

Why was the flat-rate scheme abolished?

The flat-rate scheme (3% on retail) was designed for small retailers but created an arbitrage between standard-rate and flat-rate suppliers. Act 1151 unifies the rate at 15% across all categories, removing the arbitrage and simplifying GRA's audit position.

The flat-rate scheme (3% on retail) was designed for small retailers but created an arbitrage between standard-rate and flat-rate suppliers. Act 1151 unifies the rate at 15% across all categories, removing the arbitrage and simplifying GRA's audit position.

Why was the COVID levy repealed?

The 1% COVID-19 Health Recovery Levy was a 2021 emergency measure. Act 1151 retires it as part of a broader simplification of the indirect tax stack, while retaining the structural NHIL and GETFL levies that pre-date the pandemic.

The 1% COVID-19 Health Recovery Levy was a 2021 emergency measure. Act 1151 retires it as part of a broader simplification of the indirect tax stack, while retaining the structural NHIL and GETFL levies that pre-date the pandemic.

What about the VAT registration threshold?

Act 1151 raises compulsory VAT registration to GHS 750,000 annual turnover, lifting many small businesses out of the mandatory regime. Voluntary registration remains available below that level for businesses that need to recover input VAT.

Act 1151 raises compulsory VAT registration to GHS 750,000 annual turnover, lifting many small businesses out of the mandatory regime. Voluntary registration remains available below that level for businesses that need to recover input VAT.

How E-VAT differs from other clearance regimes

E-VAT sits in the clearance family alongside ZATCA Phase 2, FIRS MBS, KRA eTIMS, and MyInvois. The distinguishing feature is the layered levy stack (VAT + NHIL + GETFL) that the certified invoice must surface line by line — most peers operate a single-rate VAT.

E-VAT sits in the clearance family alongside ZATCA Phase 2, FIRS MBS, KRA eTIMS, and MyInvois. The distinguishing feature is the layered levy stack (VAT + NHIL + GETFL) that the certified invoice must surface line by line — most peers operate a single-rate VAT. For the broader architecture, see clearance vs reporting models in e-invoicing.

Authority sources

• GRA — E-VAT service portal
• GRA — VAT tax type guidance
• GRA — VAT Administrative Guidelines GRA/AG/25/002
• EY — Reference Guide to the new VAT Act 2025 (Act 1151)
• KPMG — Ghana VAT measures from 2026 budget enacted
• EY Global Tax News — Ghana indirect tax laws effective 1 January 2026

TL;DR

E-VAT clears every VAT-registered business's invoices through GRA, stamps an IRN and QR, and gates input VAT recovery on the IRN. Act 1151 unifies VAT at 15%, abolishes the flat-rate scheme, retains NHIL 2.

E-VAT clears every VAT-registered business's invoices through GRA, stamps an IRN and QR, and gates input VAT recovery on the IRN. Act 1151 unifies VAT at 15%, abolishes the flat-rate scheme, retains NHIL 2.5% and GETFL 2.5%, repeals the COVID 1% levy, and raises the registration threshold to GHS 750,000.

Related reading

Related reading includes: GRA E-VAT — how Invoicemonk implements it How to comply with GRA E-VAT in Ghana

• GRA E-VAT — how Invoicemonk implements it
• How to comply with GRA E-VAT in Ghana
• What is an IRN — across jurisdictions
• Clearance vs reporting models

Ready to implement E-VAT? See how to comply with GRA E-VAT in Ghana.