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The attention of the Ghana Revenue Authority (GRA) has been drawn to a publication in the Daily Graphic of Wednesday, 8 May, 2024, titled “E-VAT
in limbo: Retail outlets suck economy dry - Nation loses billions in revenue”.
The GRA takes this opportunity to provide clarity on its implementation of the E-VAT system. Notably:
i) The rollout of the E-VAT system is being conducted using a phased approach.
ii) The Pilot Phase: A highly successful pilot has been completed with 50
taxpayers. The test and pilot phase provided a pathway for successful and
seamless E-VAT implementation, which prioritized minimal disruption to taxpayers’ back-office processes. During the Pilot Phase, VAT revenue grew by
over 58%, representing additional contributions in excess of GHs 384 million.
Electronic VAT invoicing efficiency contributed to a revenue impact of GHs 124
million, accounting for 32% of this increase.
iii) Phase 1: The initial rollout phase which is currently ongoing, is focused on onboarding large taxpayers who account for 80% of VAT contributions. The
revised timeline for Phase 1 is 22 April, 2024 to 31 May, 2024. Initial results from Phase 1 onboarding have been highly encouraging, with a 175% progress rate
so far, as measured against weekly onboarding targets.
iv) Phase 2: The second phase targets the onboarding of medium and small
taxpayers by the end of December 2024.
v) Phase 3: The final implementation phase targets the integration of all other VAT registered taxpayers into the E-VAT system.
3. The GRA is confident of the significant positive impact that the E-VAT will have on VAT contributions, and takes this opportunity to assure all stakeholders of its steadfast commitment to the comprehensive and rapid implementation of the E-VAT system. Successful rollout of E-VAT is poised to enhance revenue collection, combat tax evasion, and help promote transparency in tax administration, as demonstrated by the Pilot Phase.
4. The GRA takes this opportunity to thank all our clients for their cooperation and partnership as we continue to onboard them onto the E-VAT system.
5. For further inquiries or assistance regarding E-VAT implementation, taxpayers are encouraged to contact their nearest GRA office or visit our website.
