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A person dissatisfied with the decision of the Commissioner may lodge an appeal with any court with jurisdiction to hear and determine tax disputes within 30 days after being notified of the decision of the Commissioner.

Time limits

The law has no specific time limit for payment of output tax.

The maximum period for claiming input tax is three years from the date the deduction accrued. The claim is forfeited on the expiration of a period of three years.

VAT records

Tax invoices

Invoices must be preprinted as authorised by the Commissioner of VAT. Invoices that are not preprinted must be approved by the Commissioner of VAT before use.

An invoice for VAT purposes should contain the following information:

  • invoice number;

  • the supplying taxable person’s name, VAT registration number and address of the supplier;

  • the customer’s name or business name and address and VAT registration number of the recipient, if a taxable person;

  • description of goods or services supplied, including the quantity of the goods or the extent of the services supplied;

  • date of supply, invoice or payment;

  • invoice amount, excluding VAT;

  • VAT amount;

  • VAT rate;

  • the rate of any discount;

  • total of VAT values;



the supply is cancelled;

Land and buildings are exempt from VAT and NHIL.

the nature of the supply has been fundamentally varied or altered;


the previously agreed consideration for the supply has been altered by agreement with the recipient of the supply, whether due to an offer of a discount or for any other reason; or

The taxable value of a taxable supply of goods under a finance lease is the open market value of the goods at the time of the supply. This excludes any interest or finance charges.

the goods or services or part has been returned to the supplier.

Promotional gifts

  • total inclusive of VAT;

  • quantity, price and description of

goods or service;

  • terms of payment; and

  • supplier’s signature.

Electronic invoices are accepted in the case of retail clients with high turnover, but must be approved by the Commissioner of VAT. Except with the approval of the Bank of Ghana, invoicing in foreign currency is not allowed.

Credit notes and debit notes

A credit note is issued to a recipient of a supply where the amount on a tax invoice exceeds the amount that should have been charged, while a debit note is issued to a recipient of a supply where the amount on a tax invoice is less than the amount that should have been charged, due to the fact that:

The records may be kept outside the country, if the business can produce the records within a reasonable time for inspection by revenue officers. Records may be kept solely in electronic form.

Specific VAT rules

Bad debts

Input VAT may be recovered by a taxable person on bad debts where the purchaser becomes insolvent and fails to pay all or part of the taxable amount of the sale plus the VAT imposed, and the debt becomes a bad debt and is certified as such by the Internal Revenue Service of Ghana.

However, a debt previously written off as bad for which credit has been given, and is later recovered, is subject to VAT on the amount recovered.

Land and buildings

Additional export documentation

Invoices must be preprinted as authorised by the Commissioner of VAT. Non-preprinted invoices must be approved by the Commissioner of VAT before use.

Record keeping

Records must be kept for six years, unless the Commissioner’s approval is obtained to keep the records for a shorter period.

Promotional goods attract VAT and NHIL. Input tax may be deducted when promotional goods are acquired.

Secondhand goods

Taxable persons who deal in locally procured secondhand goods may apply to the Commissioner of VAT for approval to charge VAT on the difference between the buying price and the selling price of the goods, subject to certain conditions.

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