- eVAT – Effective 1 October 2022, the Ghana Revenue Authority will implement an eVAT system to improve Value-Added Tax (VAT) collection through electronic means.
- Introduction of an upfront payment of VAT on importers not registered for VAT from 1 October 2022. It has been suggested that this may operate as a Withholding VAT. What is known, however, is that this is not the import VAT that importers pay at the port of importation. Further guidance is expected from the Minister.
Source EY
