GRA sets April 2026 deadline for transfer pricing documentation submission

The GRA's Transfer Pricing Unit has issued a formal notice requiring all multinational entities operating in Ghana with related-party transactions exceeding GHS 500,000 in the 2025 year of assessment to submit their transfer pricing documentation by 30 April 2026. This is the first year in which the GRA is requiring proactive submission rather than waiting for audit-triggered requests. Documentation must include a local file prepared in accordance with the Ghana Transfer Pricing Regulations 2020 (L.I. 2412), and entities that are part of a group with global revenue above EUR 750 million must also provide a master file and country-by-country report. Penalties for non-submission are set at GHS 500 per day up to a maximum of GHS 50,000.