Who needs a TIN in Ghana, how to register with Ghana Revenue Authority (GRA), what the number looks like, how to find or check one, and where it goes on your invoices.
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Updated for 2026
Last reviewed September 2026
What the TIN is
The TIN is the number Ghana Revenue Authority (GRA) assigns to a taxpayer in Ghana. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Ghana Revenue Authority (GRA) by this number.
Individuals use the Ghana Card number (GHA-000000000-0); companies have a C-prefixed TIN.
Who needs one
Everyone: since 2021 the Ghana Card PIN is the TIN for individuals; companies get a TIN when they register with the Office of the Registrar of Companies.
How to register, step by step
Individuals: your Ghana Card personal ID number is your TIN; there is no separate application.
Companies: the TIN is issued during registration at the Office of the Registrar of Companies.
Foreigners without a Ghana Card apply to the GRA with a passport.
Register on the GRA Taxpayers Portal to file and pay online.
How to find or check a TIN
Your own number is on the registration certificate and on every letter or notice from Ghana Revenue Authority (GRA). Most authorities now offer an online lookup to confirm a supplier's number and registered name before you pay them; use it for any new supplier.
Where it goes on your paperwork
In the invoice header next to your business name, and in the client block when the client is a registered business. Quotations and purchase orders carry it too, so the client's accounts team can match documents. The Ghana invoice generator has a TIN field in both blocks.
Questions people ask
Does it cost anything to get a TIN?
Registration with Ghana Revenue Authority (GRA) is normally free. Agents charge for filling in the same form; pay one only if you want the time saved.
Can I invoice without a TIN?
You can write the document, but many clients will not pay an invoice that has no TIN, and you cannot charge VAT without being registered. Register first; it is usually quick.
Is the TIN the same as VAT registration?
Not necessarily. The TIN identifies you as a taxpayer; VAT registration is a separate status you take on when turnover passes the threshold or you opt in. Some countries use one number for both, others issue a separate VAT number.
How long does registration take?
Online registrations are often instant or take a few days; applications that need a visit or document checks take longer. Start before you need to send your first invoice.
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Ghana Revenue Authority (GRA) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Ghana Revenue Authority (GRA).
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