Invoice generator (Ghana)
Ghanaian invoicing has a feature that catches out businesses used to a single tax line: alongside VAT, several levies are applied, and some are calculated differently from VAT itself.
This generator produces invoices in cedis with the identifiers and separate lines that requires.
What a Ghanaian invoice should show
- Your business name, address and TIN.
- Your VAT registration details where registered.
- The customer's name, address and TIN where applicable.
- A unique invoice number and the date.
- Description of goods or services with quantities and unit prices.
- VAT and each applicable levy, shown as separate lines.
- Total payable in cedis.
- Payment terms and bank details.
VAT and the levies
In addition to VAT, Ghanaian invoices commonly carry separate levies — health insurance, education trust and others introduced over time.
The important practical point is that these are shown as their own lines rather than folded into VAT, because some are calculated on the taxable value rather than being part of the VAT computation, and some are not recoverable by the customer in the way VAT is.
Rates and the composition of levies have changed several times. Confirm current figures with the GRA or your tax adviser rather than relying on a stored default.
Electronic VAT invoicing
Ghana has been rolling out electronic VAT invoicing, requiring registered businesses to issue invoices through a certified system that transmits data to the GRA, with the resulting invoice carrying a verification code.
Rollout has been phased by taxpayer size. If you are VAT registered, check your current obligation directly with the GRA rather than assuming your previous position still holds.
Withholding tax
Withholding tax applies to a range of payments, particularly services, and means the customer deducts a percentage and remits it to the GRA on your behalf.
Invoice the gross amount. The deduction is a tax payment made on your account, not a reduction in what you charged, and you should receive a withholding certificate to set against your own liability.
Frequently asked questions
What should a Ghanaian invoice include?
Your name, address and TIN, VAT registration details where registered, the customer's details, a unique invoice number and date, itemised goods or services, VAT and each applicable levy as separate lines, and the total in cedis.
Why are levies shown separately from VAT?
Because some are calculated on the taxable value rather than forming part of the VAT computation, and some are not recoverable by the customer the way VAT is. Combining them makes the invoice impossible to account for correctly.
Do I need to use electronic VAT invoicing?
Ghana has been rolling this out in phases by taxpayer size, requiring certified systems that transmit to the GRA and produce a verification code. Confirm your current obligation with the GRA rather than assuming.
Why is my payment less than the invoice total?
Likely withholding tax, which the customer deducts and remits on your behalf. Invoice the gross amount and expect a withholding certificate to set against your own liability.
Do I need a TIN to invoice in Ghana?
For business-to-business invoicing, yes. Corporate and government customers generally require the supplier's TIN before processing payment.