Ghana’s Value Added Tax Act, 2013 (Act 870) (“VAT Act”) provides that non-residents who supply telecommunication services or electronic commerce (electronically supplied services (“ESS”)) for use or enjoyment in Ghana, other than through a VAT registered agent, are required to register and account for VAT where the registration requirements are met.
To ensure compliance with this provision, the GRA has launched an online portal to facilitate the registration and filing of returns by eligible non-resident suppliers. Tax payments will also be processed via the Ghana.gov payment portal linked to the online portal. The VAT Act defines telecommunications services as services that relate to the transmission, emission or reception of signals, writing, images and sounds of information of any nature by wire, radio, optical or other electromagnetic systems, including the provision of access, transmission, emission or reception. E-commerce is also defined to cover business transactions that take place through the electronic transmission of data over communications networks like the internet.