Invoicing under the 2025 VAT Act
Two separate things happened. One we have built for. The other we are being straight with you about.
What changed on 1 January 2026
Act 1151 abolished the COVID-19 Health Recovery Levy and moved NHIL and GETFund inside the VAT base, where they are deductible as input tax. The effective rate went from 21.9 per cent to 20.
| On a sale of GH₵ 1,000.00 | Before Act 1151 | Under Act 1151 |
|---|---|---|
| Net | GH₵ 1,000.00 | GH₵ 1,000.00 |
| NHIL and GETFund | GH₵ 50.00, on the net and not recoverable | GH₵ 50.00, inside the base and recoverable |
| VAT | GH₵ 157.50, charged on net plus levies | GH₵ 150.00, charged on the net |
| Total | GH₵ 1,207.50 | GH₵ 1,200.00 |
| Effective rate | 21.9 per cent | 20 per cent |
If your current system still produces the middle column, it has been overcharging your customers since January and treating recoverable tax as a cost.
Where E-VAT clearance stands
E-VAT is a clearance model: an invoice has to be approved by the Ghana Revenue Authority before it is issued, through a certified invoicing system connected to their platform.
Our calculation is correct under Act 1151 today.
Certification as an invoicing system is a process with the Revenue Authority, and until it is complete we will not tell you we are certified. Any supplier who says otherwise should be asked to show you the certificate.
If you are VAT registered and buying a system this year, ask each of them the same question and compare the answers.
Who has to register
The threshold applies to goods. For services there is no threshold, so most consultancies, IT firms and training providers are required to register regardless of turnover.
Registration follows turnover against the threshold in the Act.
No threshold. A one-person consultancy supplying services is required to register.
NHIL and GETFund are now recoverable, so registration is worth more than it was.
Ask us about certification
We would rather answer it than have you find out after you have paid.