The Ghana Revenue Authority (“GRA”) has launched three (3) new systems available for use by taxpayers: the Taxpayers’ Portal & Application; the Supplies of Electronic Services VAT Payment Portal; and the Electronic VAT Portal. These systems will allow taxpayers to file their returns conveniently, initiate payments, and access other tax-related services.
The Taxpayers' Portal & Application is mainly for taxpayers registered with the Large Taxpayer Officer (LTO); taxpayers whose annual turnover is above GHS 5 million; and excise taxpayers. Effective April 2022, the GRA will no longer accept manual returns from these taxpayers.
In line with the GRA’s taxation of e-commerce, the Supplies of Electronic Services VAT Payment Portal will provide online registration, filing, and payment platforms for VAT for non-resident persons that supply digital services for use and enjoyment in Ghana. Non-resident persons include a citizen of Ghana who maintains a permanent home outside Ghana and lives in that home for the entire year of assessment and a foreign national who is in Ghana for less than 183 days in any 12-month period that falls in the tax year. Non-resident persons must register online and complete the Taxpayer Registration Form provided on the GRA website.
The E-VAT portal will provide electronic VAT invoices for customers. The system is currently in a pilot phase with 100 taxpayers and will be available to taxpayers after a successful trial.