What Is GRA e-VAT and Do I Need It?
The Ghana Revenue Authority requires VAT-registered businesses to issue electronic VAT invoices through the GRA's e-VAT system.
The Ghana Revenue Authority (GRA) requires VAT-registered businesses to issue electronic VAT invoices through the GRA's e-VAT system. This means your invoices must be submitted to GRA digitally — you can't just write a manual VAT receipt anymore.
Do you need it?
Under the VAT Act 2025 (Act 1151), the rules differ by business type. If you supply services, there is no turnover threshold — all service providers are required to register for VAT and comply with e-VAT from the moment they begin trading. If you supply goods, you must register once your annual turnover exceeds GHS 750,000. If you are below that threshold or not VAT-registered, you don't need to do anything right now — though you can still use AstaBill normally for standard invoicing.
What e-VAT means in practice
When you raise a VAT invoice through a compliant platform like AstaBill, the invoice details are submitted automatically to GRA. In return, GRA issues a verification code that goes on your invoice. Customers can use this code to confirm the invoice is legitimate.
Non-compliance with GRA e-VAT can result in penalties. If you're unsure whether your business needs to register for VAT, speak with your accountant or visit gra.gov.gh.
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