In a major push to modernize Ghana’s tax infrastructure and improve compliance, the Ghana Revenue Authority (GRA) has successfully onboarded 3,000 businesses onto its Electronic Value Added Tax (E-VAT) system, with an additional 5,000 businesses prepared to join in the coming months.
The initiative, which forms a cornerstone of the country’s broader digital transformation agenda, follows extensive stakeholder engagements held throughout the previous year.
“The authority held a series of talks with more than five thousand (5,000) taxpayers across the country last year, and those entities were all ready for onboarding,” said Acting Commissioner-General of the GRA, Anthony Kwasi Sarpong, in an intervie.
At the heart of this transformation is the deployment of enhanced digital tools aimed at simplifying tax processes and broadening the VAT net. Sarpong emphasized the strategic role technology will play in streamlining VAT compliance and administration.
“The electronic VAT exercise is ongoing but as you may be aware, we’re doing a comprehensive review of the entire structure, and the Minister for Finance is seriously giving it some attention, so we are hoping to conclude the work soon to seek parliamentary approval,” he said.
While Sarpong declined to confirm whether a new technology vendor would be procured or an existing one retained, he affirmed that technology would be pivotal.
“What I can assure you is that the process is getting more enhanced and modern technology will play a key role to ensure full accountability at the end of the day,” he added.
Since the E-VAT pilot began in 2022, VAT revenue has seen consistent growth. According to GRA data, VAT revenue from onboarded taxpayers surged by 28% in 2024 alone.
“E-VAT implementation will help to formalise a large number of informal taxpayers, boost domestic tax revenue, improve efficiency in tax administration and support effective tax audits,” Sarpong noted.
This ongoing expansion aligns with the provisions of the Revenue Administration Act, 2016 (Act 915), which mandates the Commissioner-General to implement fair and equitable tax systems.
Compliance and Quality Assurance
The GRA has also completed a nationwide compliance exercise from April to May 2025. This phase involved random test purchases and invoice verification on select onboarded taxpayers to assess the system’s effectiveness and integrity.
“This is expected to support the assessment of the exercise to ascertain its performance as the implementation enters the final stage,” Sarpong said.
Navigating Technical Challenges
Despite progress, the GRA acknowledges that the onboarding process has not been without its hurdles. According to Sarpong, issues with taxpayer systems and broader technical implementation strategies have posed challenges.
Nonetheless, the authority remains resolute in its commitment to expanding the E-VAT system as part of a national drive toward digital governance and financial accountability.
“GRA will continue to onboard taxpayers after the directive from the minister to ensure an equitable tax system,” Sarpong assured.
As the GRA sets its sights on completing the next onboarding wave, the E-VAT system is expected to play a central role in formalizing the informal economy, enhancing revenue collection, and improving transparency in Ghana’s tax landscape.
