VAT Registration: When and How to Register

In Ghana, any business or person supplying taxable goods or services whose annual turnover exceeds the VAT registration threshold is required to register for VAT with the Ghana Revenue Authority (GRA).

Who Must Register

You must register if your taxable turnover exceeds GHS 200,000 per year. Voluntary registration is also available if your turnover is below the threshold but you wish to reclaim input VAT.

How to Register

- Visit the nearest GRA office or register online through the GRA portal - Submit a completed VAT registration form with your TIN (Taxpayer Identification Number) - Provide business registration documents and proof of address - GRA will review and issue your VAT registration certificate, usually within 5 working days

Your Obligations After Registration

- Charge VAT at the standard rate (currently 15%) plus applicable levies (NHIL, GETFund, COVID Levy) on all taxable supplies - File VAT returns monthly by the last working day of the following month - Keep proper records of all sales and purchases for at least 6 years - Issue VAT invoices for all taxable supplies

Penalties for Non-Registration

Failure to register when required can result in penalties from GRA, including fines and back-assessment of VAT owed. If you are unsure whether you need to register, consult the GRA or a tax professional.