Ghana VAT on foreign digital services – update

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

Source

 

Share on Social Media

Tax Technology Alerts

Effective Date: 1 July 2026 Type: Legislation China is continuing to expand its real-time tourist VAT refund regime to encourage inbound tourism and consumer spending.

Effective Date: May 2026 Type: Legislation Starting in May 2026, Kenya Revenue Authority (KRA) will add import and export data from its Customs Management System

Type: Legislation Effective Date: 1 April 2026Poland’s lower house of parliament (the Sejm) is reviewing draft Bill No. 2413 to temporarily reduce VAT on basic