The Ghana Revenue Authority (GRA) will deploy an automated system to deduct Value Added Tax (VAT) at the point of online payment for goods and digital services from August this year, following the successful completion of a three-month pilot.
Commissioner-General Anthony Sarpong announced the move at a tax education forum organised by the Ghana National Chamber of Commerce and Industry (GNCCI) in Accra, describing the voluntary compliance approach to online tax collection as ineffective. He said GRA’s analysis of 2025 data indicates the system would have generated more than GH¢2.5 billion in additional state revenue had it been operational last year.
Under the new framework, the system will automatically intervene at the payment stage to deduct the applicable VAT and remit it to government, removing reliance on businesses to self-report. Non-resident companies selling goods and services to Ghanaian consumers online will also fall within the system’s scope.
To complement the digital payment intervention, all retail businesses will be required to process transactions through dedicated point-of-sale (POS) devices linked to GRA systems, while service providers will be migrated onto an e-invoicing platform. Sarpong said the automation will give GRA real-time visibility into transactions as they occur.
The authority is also extending its digital tax reach to cryptocurrency. Sarpong said the sector holds significant revenue potential, noting that many young Ghanaians are accumulating wealth in digital assets. “It is important that they also contribute their fair share,” he said.
On port duties, Sarpong revealed GRA is working with banks to introduce a duty credit facility, offering importers a three-month to one-year loan to settle duties and avoid confiscation of goods. He described the current confiscation model as counterproductive to sustained revenue collection.
GRA’s own compliance data revealed a significant enforcement gap, with only four of approximately ten identified business categories currently charging VAT, while the remaining six are either unregistered, not charging or retaining the proceeds. The authority is targeting GH¢225 billion in domestic revenue mobilisation this year, with Sarpong saying the outfit remains on track.
GNCCI President Stephane Miezan welcomed the engagement and called on tax officials to treat businesses fairly, warning against harassment. He encouraged young entrepreneurs to explore available tax reliefs, including incentives for businesses operating outside major urban centres.
