GRA e-VAT compliance, fully automatic

Is e-VAT mandatory for my business?

GRA's e-VAT (Electronic VAT Invoicing) is mandatory for all VAT-registered businesses in Ghana. Under the VAT Act 2025 (Act 1151), all invoices issued by registered taxpayers must be certified through the GRA Certified Invoicing Management System (CIMS). The mandatory threshold is GHS 750,000 annual turnover for goods; there is no threshold for services — all VAT-registered service businesses must comply. Non-compliance can result in significant penalties.

What is VSDC?

VSDC (Virtual Sales Data Controller) is the GRA's software-based solution for capturing and certifying sales data in real time. Unlike the hardware SDC device, a VSDC operates entirely through an API integration. Each business registers with GRA and receives their own unique security key, company reference, and API host URL. AstaBill uses all three credentials to submit invoices to the GRA VSDC system on your behalf — no manual steps required.

Do I need to register with GRA separately?

Yes. GRA must onboard your business and issue VSDC credentials before AstaBill can certify invoices. Apply at gra.gov.gh and request VSDC onboarding. Once GRA issues your security key, company reference, and API host URL, paste all three into AstaBill Settings → Compliance & Reporting — certification is fully automatic from that point on.

What must a GRA-certified invoice contain?

A valid GRA-certified invoice must include: a QR code, an invoice signature, a verification engine ID, an encrypted data string, and a certification timestamp. AstaBill automatically generates and prints all of these on every certified invoice.

What are the penalties for non-compliance?

Under the GRA e-VAT guidelines, failure to use a certified invoicing system can result in a fine of up to 100 penalty units or 6 months imprisonment, and up to 50,000 currency points or 3 times the tax amount evaded. Staying compliant protects your business from these sanctions.

What if GRA certification fails?

If the GRA VSDC system is temporarily unavailable, AstaBill queues the certification and retries automatically using exponential backoff. You'll be notified if a certification ultimately fails so no invoice is left uncertified without your knowledge. Note: under GRA's guidelines (Section 8 of the VAT Act 2025 guidelines), if your invoicing system is offline for an extended period you are also required to notify GRA directly at evat.support3@gra.gov.gh and upload any missed transactions once connectivity is restored.

Which plans include e-VAT?

GRA e-VAT compliance is available on the Growth and Business plans. See pricing for a full feature comparison. View pricing →

How long must I keep VAT records?

GRA requires businesses to retain VAT records — including certified invoices and supporting documentation — for a minimum of 5 years. All certification data is stored permanently against each invoice in AstaBill, so your records are always audit-ready.

Can I see my VAT history and export it?

Yes. Go to Reports → VAT Report to see a monthly breakdown of VAT collected, certified vs uncertified invoices, and a full GRA receipt log you can export to CSV for your accountant or a GRA audit.