Businesses whose taxable turnover exceeds the GRA threshold must register for VAT. From registration day, every taxable supply must be invoiced through GRA E-VAT at 15 % plus applicable levies — NHIL (2.5 %), GETFund (2.5 %) and the COVID levy — or at zero-rate where exports qualify. Voluntary registration below the threshold is permitted and is advantageous for businesses selling primarily to other VAT-registered entities.
The business issues invoices without VAT during the period between crossing the threshold and finalising registration — creating a gap in the E-VAT audit trail that GRA will query on the first return.
Correct VAT logic — 15 % + levies, 0 % or exempt — applied automatically per supply type from the day VAT registration takes effect, with a clean E-VAT record from the first transaction.
Manually reconciling input and output VAT including NHIL and GETFund amounts from multiple invoice batches takes several hours per filing cycle and introduces rounding errors.
Automatic input/output VAT ledger tracking all levy components separately, providing a reconciled basis that maps directly to the GRA return — one click to export for portal submission.
Registration is mandatory when taxable turnover exceeds the GRA threshold in the preceding twelve months. Voluntary registration below the threshold is also permitted and is advisable for businesses selling to VAT-registered buyers who need to reclaim input VAT.
Correct 15 % VAT plus all levy components, automatic ledger, clean GRA basis.
