Type: Legislation
The VAT (Amendment) Act 2022 revises the laws governing non-resident e-commerce:
- Establishes VAT for e-commerce;
- No threshold for non-residents to register for VAT.
Ghanaian VAT is applicable to the following digital service revenues transmitted via wire, radio, optical, or other electromagnetic systems:
- Electronic commerce
- Data transmission
- Website hosting
- Streaming or download media (video, music etc)
- E-learning
- Images and text
- Distance maintenance of programmes and equipment
Effective date: N/A
