GRA Advances Electronic VAT System to Boost Compliance and Revenue
The Ghana Revenue Authority (GRA) is set to enhance its electronic Value Added Tax (E-VAT) system in 2025, with more than 5,000 VAT-registered entities expected to go live by the end of the year.
The initiative is part of a broader effort to modernize the VAT payment structure, improve transparency, and increase domestic tax revenue. The upgraded system aims to capture all registered VAT taxpayers, streamline VAT accounting, and support efficient audits.
Leadership Endorsement and Vision
Speaking during a virtual stakeholder engagement, Anthony Kwasi Sarpong, Acting Commissioner General of the GRA, outlined the Authority’s commitment to reforming the VAT landscape through technology.
“We are reviewing the entire structure of VAT administration to ensure a more efficient, accountable system,” Sarpong stated.
“The E-VAT exercise is ongoing, and we’ve already onboarded several taxpayers.”
He emphasized that the initiative is being guided by Finance Minister Dr. Cassiel Ato Forson, with the ultimate goal of completing the review and seeking parliamentary approval in the near term.
Progress and Implementation Milestones
Since the introduction of the E-VAT system in 2022, more than 3,000 taxpayers have already been integrated. The GRA is currently conducting a compliance and performance assessment among these early adopters to evaluate system effectiveness ahead of full-scale rollout.
Despite facing technical and integration challenges with taxpayer systems, the GRA remains focused on expanding implementation. Over 5,000 entities will be fully engaged nationwide by the end of 2024, following ongoing consultations.
Legal Backing and Strategic Goals
The E-VAT system is backed by the Revenue Administration Act, 2016 (Act 915), and is central to GRA’s strategy to formalize the informal sector, increase compliance, and strengthen tax administration.
By leveraging modern digital tools, the E-VAT platform will enhance audit capabilities, reduce leakages, and ensure greater accountability across the tax ecosystem.
