Invoicing guide
How to invoice in Ghana
What a valid invoice needs in Ghana, how VAT plus NHIL and GETFund levies works, and what is changing. Checked 22 September 2026.
Rules in Ghana changed recently and published guidance is not fully settled. Treat this as a starting point and confirm with Ghana Revenue Authority (GRA) or an adviser.
| Tax | VAT plus NHIL and GETFund levies |
|---|---|
| Rate | 15% VAT plus 2.5% NHIL and 2.5% GETFund, an effective 20% from January 2026 |
| Registration | Suppliers of goods register at GHS 750,000 turnover. Suppliers of services must register whatever their turnover. |
| Currency | GHS |
| E-invoicing | Ghana uses a clearance model: invoices are cleared by the GRA before they are issued. The GRA is onboarding businesses in waves under the VAT Act 2025. |
| Tax authority | Ghana Revenue Authority (GRA) |
What a valid invoice must include
- An invoice issued through a GRA-certified system (E-VAT) with the GRA signature, QR code and timestamp
- Your business name and TIN
- Buyer's name and TIN (the name must match the TIN)
- Invoice number and date
- Description, quantity and price
- VAT, NHIL and GETFund amounts and the total
Good to know
The COVID-19 levy was abolished and the VAT flat rate scheme ended with the 2026 reform.
Invoicing Ghana clients from abroad
If you are not based in Ghana, the rules of your own country usually decide what goes on the invoice. Business-to-business services supplied across borders are often outside the scope of local tax or fall under reverse charge. Invoice in GHS if your client prefers it, so they pay the exact amount.
How Pigee Invoice helps
- Invoices in GHS and 50+ other currencies
- Tax treatment suggested from your country and your client's, including reverse charge
- Sequential, month-based invoice numbers such as INV-OCT-001
- A pay page with card payment and your bank details
This guide is general information, not tax advice. Tax rules change; check with Ghana Revenue Authority (GRA) before relying on it.
Questions people ask
What is the VAT plus NHIL and GETFund levies rate in Ghana?
15% VAT plus 2.5% NHIL and 2.5% GETFund, an effective 20% from January 2026.
When do I have to register for VAT plus NHIL and GETFund levies in Ghana?
Suppliers of goods register at GHS 750,000 turnover. Suppliers of services must register whatever their turnover.
Is e-invoicing mandatory in Ghana?
Ghana uses a clearance model: invoices are cleared by the GRA before they are issued. The GRA is onboarding businesses in waves under the VAT Act 2025.
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