Value Added Tax Regulations, 2016 (L.I. 2243)

Regulation 21 (2) A tax invoice shall contain the following: (a) the name, address and Tax Identification Number of that taxable person; (b) the date and time of supply; (c) the number of the invoice taken from a consecutive series; (d) the name of the customer or business name and address and Tax Identification Number if a taxable person; (e) a description sufficient to identify the goods or services supplied including the quantity of the goods or the extent of the services supplied; (f) the type of transaction by reference to the following categories: (i) sale; (ii) hire purchase, hire, lease or rental;  (iii) exchange; (iv) goods and services supplied from the taxable personís own supplies; (g) the tax-exclusive charge for each description of goods or services supplied; (h) the rate of the tax; (i) the total charge on the invoice, exclusive of the tax; (j) the rate of any discount; (k) the total tax charged; and (l) the total charge inclusive of the tax. 

Procedures to Follow

Not Avaiable

Responsible Institution

Ghana Revenue Authority

Location: Off Starlets 91 Road, near Accra Sports Stadium

Fees & Charges

Not Avaiable