Free Invoice Generator (Ghana)

Under section 43 of the VAT Act, 2025 (Act 1151), a VAT-registered business must issue its tax invoices through a Certified Invoicing System that is connected to the GRA's own invoicing system, unless the Commissioner-General directs otherwise. A handwritten invoice book or a PDF made in a word processor does not meet this rule. Issuing an invoice outside a certified system, failing to connect the system, or tampering with it can cost up to 50,000 currency points (GH₵50,000) or three times the VAT involved, whichever is higher, on top of a fine of up to 100 penalty units under section 66.

There are two ways to comply. If you already invoice from accounting or point-of-sale software, the GRA gives you API documentation and you connect that software to E-VAT; the GRA estimates this takes about a month. If you invoice by hand, the GRA provides free invoicing software for Windows, Android or the browser and installs it for you; this takes about two weeks. To start, write to your Taxpayer Service Centre. You get a Relationship Manager and an onboarding form, then training, a test run and GRA sign-off before you go live, and you receive an E-VAT decal to display.

If your system loses its connection, it can keep issuing signed invoices for up to 24 hours. You must tell the GRA within 24 hours and get the system back online. A VAT-registered customer who did not get an invoice can pull a copy from your system within 48 hours of the sale, and a buyer who loses an invoice can get a copy from the GRA's system. A receipt from an approved fiscal electronic device also meets the rule. Each supply gets one invoice or receipt only. A sales receipt that does not show the buyer's name and TIN does not let the buyer claim input VAT.