Ghana VAT on foreign digital services – update

October 25, 20220

Type: Legislation

The VAT (Amendment) Act 2022 revises the laws governing non-resident e-commerce: 

  • Establishes VAT for e-commerce; 
  • No threshold for non-residents to register for VAT. 

Ghanaian VAT is applicable to the following digital service revenues transmitted via wire, radio, optical, or other electromagnetic systems: 

  • Electronic commerce 
  • Data transmission 
  • Website hosting 
  • Streaming or download media (video, music etc) 
  • E-learning 
  • Images and text 
  • Distance maintenance of programmes and equipment 

Effective date: N/A



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