The Ghana Revenue Authority (GRA) has outlined a phased transition toward the use of Fiscal Electronic Devices and electronic VAT (eVAT), indicating a gradual shift away from manual VAT booklets while ensuring that businesses of all sizes are not disrupted during the changeover.
The approach reflects a careful balance between digitalisation and operational realities on the ground, particularly for small and medium-sized enterprises that may not yet have fully automated accounting systems. Rather than enforcing an abrupt switch, the GRA says existing manual processes will remain in use until businesses are adequately prepared for the new framework.
Speaking during a public engagement on the implementation of the new VAT regime, Dominic Naab, Acting Head of the Strategy and Research Department at the GRA, explained that the eVAT system is designed to integrate seamlessly with businesses that already operate digital platforms. “eVAT is actually for persons who are in existence and have their systems in place… we will embed our API onto their system,” he said, noting that the system allows direct connectivity between business platforms and the GRA.
Businesses without automated systems will transition through a different compliance pathway. In such cases, Fiscal Electronic Devices will serve as the primary tool for VAT administration. “For those who do not have any system in place, the fiscal electronic device is what will be used,” Naab explained.
Importantly, the GRA has made it clear that VAT booklets will not be withdrawn abruptly. Instead, they will continue to be used alongside emerging digital solutions until the transition is fully completed. “We will allow the booklets to be used until they are phased out… we are not just going to say because this new system has started… phase out the booklet,” Naab stated.
This measured approach is intended to prevent compliance bottlenecks and operational disruptions, especially among informal and semi-formal businesses that still rely heavily on manual record-keeping. GRA’s decision to run parallel systems is intended to give businesses sufficient time to adapt while safeguarding revenue integrity.
The shift toward eVAT is expected to enhance transparency, improve record accuracy, and reduce long-term compliance costs across the business environment. Digital integration supports more efficient reporting, reduces errors linked to manual invoicing, and strengthens audit trails, factors that support operational growth and access to financing.
The VAT booklet system remains operational, but policy points to a gradual transition toward electronic VAT administration. Over time, digital systems are expected to dominate VAT processes, aligning Ghana’s framework with global best practices.
