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Guide · Ghana · Published 2026-10-11

How to invoice in Ghana: what to include

The fields a Ghana invoice needs, how to number and date it, when to show VAT, the e-invoicing rules, and how to fix a mistake with a credit note.

  • GH₵ GHS
  • VAT 15%
  • TIN
  • A4
  • English

What every invoice must show

  • For registered businesses, a VAT invoice issued through the GRA's Certified Invoicing System (E-VAT), carrying the device code and QR code.
  • The levies shown separately: NHIL 2.5% and GETFund 2.5% alongside 15% VAT, giving 20% on a standard supply. The COVID-19 levy was abolished on 1 January 2026.

Numbering, keeping and correcting invoices

Number tax invoices in one unbroken sequence and keep your copies in that order (VAT Act 2025, s.43(4)). Write them in English, the official language for tax purposes; the GRA can refuse a document in another language and make you pay for a translation by an approved translator (Revenue Administration Act, 2016, Act 915, s.20). Tax amounts are reckoned in cedis, and an amount in foreign currency is converted at the Bank of Ghana interbank rate on the date it counts for tax (s.21).

Keep invoices, receipts, vouchers, contracts and electronic records in Ghana for at least six years. Keep them longer while an objection, appeal, refund claim or GRA investigation is still open (Act 915, s.27). Failing to keep proper records costs 75% of the tax for each month of failure if it is deliberate; otherwise it costs the lesser of that amount and 250 currency points (s.72).

Never edit an invoice once it has been issued. If a sale is cancelled, its price changes, a discount is agreed or goods come back, issue a tax credit note when the VAT goes down, or a tax debit note when it goes up (VAT Act 2025, s.46). Under the Fourth Schedule the note must carry the words "tax credit note" or "tax debit note" and its own sequential number. It must also show both parties' names, addresses and TINs, the number and date of the original invoice, the original and corrected values with the difference and the VAT on it, and a short reason. Failing to issue a note, or issuing a wrong one, costs three times the tax involved or 250 currency points, whichever is greater.

Electronic invoicing in Ghana

E-VAT is being rolled out in phases; large taxpayers are already on it and smaller ones are being onboarded.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. 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).