GRA rolls out mandatory e-invoicing for all VAT-registered businesses from July 2026

The Ghana Revenue Authority has confirmed that mandatory electronic invoicing will take effect for all VAT-registered businesses from 1 July 2026. Under the new system, all VAT invoices must be generated through GRA-certified e-invoicing software and transmitted in real time to the GRA's central validation platform before being issued to customers. Paper invoices will no longer be accepted as valid tax documents for input tax credit purposes. The GRA has approved a list of certified software providers and is offering subsidised access for SMEs through a transitional support programme. Businesses that have not onboarded a certified solution by 30 June 2026 face automatic suspension of their VAT registration pending compliance.