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 person’s 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.
Procedure to Follow
Not Avaiable
Responsible Institution
Location: Off Starlets 91 Road, near Accra Sports Stadium
- Email: info@gra.gov.gh
- Website: www.gra.gov.gh/
- GPS: GA-144-3422
- Telephone: 0800900105
Relevant Forms to Download
Not Available
Online System
Fees/ charges
Not Avaiable
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