Electronic invoicing and e-Reporting in Ghana

Mandatory Use

The GRA has established a phased implementation approach for adopting electronic invoicing:

• Phase 1 (October 2022 – June 2023): Invitation to 600 selected large taxpayers to begin issuing electronic invoices.
• Phase 2 (July 2023 – December 2023): Incorporation of more than 2,000 medium- and small-sized taxpayers within the E-VAT system.
• Phase 3 (January 2024 – December 2024): Extension of the system to all VAT-registered businesses in Ghana.

Invoice Format

Electronic invoices must be generated in XML or JSON format, standards that ensure efficient data structuring and transmission between invoicing systems and the GRA platform.

Fiscal Control 

The GRA validates each invoice through a component known as the Sales Data Controller (SDC), which incorporates:

• Timestamp: Date and time of invoice issuance.
• Invoice ID: Unique identifier assigned to each invoice.
• Hash: A code that guarantees the integrity of the invoice content.
• QR Code: Allows quick and easy verification of the invoice’s authenticity by customers and authorities.

These elements ensure fiscal validity and transaction traceability.

Electronic Signature

Currently, the application of an electronic signature on invoices is not mandatory in Ghana. However, companies are encouraged to stay informed about potential regulatory changes that may introduce this requirement in the future.

Print Format

When electronic invoices are printed in PDF format, it is mandatory that they include the information provided by the SDC, such as the QR code and other validation data, to guarantee its authenticity and facilitate its verification.

Invoice Archiving

Companies are required to retain electronic invoices during a six year period, in compliance with GRA regulations. It is essential that invoices are securely archived and readily available for review in case of audits or tax in.