Value Added Tax Act, 2013 (Act 870) as Amended

Section 16: (1)  An Unregistered, non-resident person who provide telecommunication  services or electronic commerce to persons for use or enjoyment in the country, other than through a Value Added Tax registered agent must register if that person makes taxable supplies exceeding the threshold under subsection (1) or (2) of section 6. (2)For the purposes of subsection (1), (a)“telecommunications services” are services that relate to the transmission, emission or reception of signals, writing, images and sounds of information of any nature by wire, radio, optical or other electromagnetic systems, including the provision of access, transmission, emission or reception; (b)“electronic commerce” covers business transactions that take place through the electronic transmission of data over communications networks like the internet; and (c)“supply of telecommunication services and electronic commerce” include (i) website supply; (ii) web-hosting; (iii) distance maintenance of programmes and equipment; (iv) images, text and information and making databases available; (v) music and games, games of chance and gambling games; (vi) political, cultural artistic, sporting, scientific and entertainment broadcasts and events; and (vii) distance teaching.  

Procedures to Follow

Not Avaiable

Responsible Institution

Ghana Revenue Authority

Location: Off Starlets 91 Road, near Accra Sports Stadium

Relevant Forms to Download

Not Available

Fees / Charges

Not Avaiable