GRA Invoice Requirements in Ghana: What Every Business Must Know
Ghana Revenue Authority (GRA) sets specific requirements for invoices issued by VAT-registered businesses. Getting your invoices wrong can mean rejected expenses for your customers, GRA audits, or fines. This guide explains exactly what must appear on a Ghana invoice in 2026.
Do you need to be VAT-registered?
Businesses with annual turnover above GHS 200,000 must register for VAT. Below that threshold, you are not required to charge VAT but should still issue proper commercial invoices. Most professional service providers and product sellers register voluntarily for credibility.
What must appear on a GRA-compliant invoice?
- ✓Business name and address — exactly as registered with GRA
- ✓Taxpayer Identification Number (TIN) — your GRA-issued TIN
- ✓VAT registration number (if VAT-registered)
- ✓Invoice number — sequential, unique per invoice
- ✓Invoice date
- ✓Customer name and TIN (for B2B; individual customers may not have TINs)
- ✓Description of goods or services — specific enough to identify what was supplied
- ✓Quantity and unit price
- ✓Taxable amount (subtotal before tax)
- ✓VAT at 15% — listed separately
- ✓NHIL at 2.5% — National Health Insurance Levy, listed separately
- ✓GETFL at 1% — Ghana Education Trust Fund Levy, listed separately
- ✓COVID-19 Health Recovery Levy at 1% — listed separately
- ✓Total amount due in GHS
⚠️VAT, NHIL, GETFL, and COVID levy are calculated on the subtotal (taxable amount), not on each other. The effective total tax rate is approximately 19.5% on the taxable amount.
Example invoice calculation
Services rendered (subtotal): GHS 1,000.00
VAT (15%): GHS 150.00
NHIL (2.5%): GHS 25.00
GETFL (1%): GHS 10.00
COVID levy (1%): GHS 10.00
Total: GHS 1,195.00
What if you are not VAT-registered?
You still need a proper commercial invoice with your TIN, business name, invoice number, date, description, and total in GHS. You just do not add VAT, NHIL, GETFL, or COVID levy. Mark it clearly as a "Commercial Invoice" (not a VAT invoice).
Electronic invoicing and WhatsApp
GRA accepts digital invoices sent by email, WhatsApp, or shared via link — as long as the required information is present and the invoice is retrievable. PDF invoices with the correct fields are standard practice.
How AjumaFlow handles GRA invoices
- ✓Every invoice automatically includes VAT, NHIL, GETFL, and COVID levy calculated correctly
- ✓Your TIN and VAT registration number are stored once in settings and printed on every invoice
- ✓Sequential invoice numbers are assigned automatically — no gaps, no duplicates
- ✓Share invoices via WhatsApp link, email, or PDF in one tap
- ✓Customers can view and download their invoice from a shareable link
- ✓All invoices are stored permanently and can be exported for GRA audits