Ghana VAT is 15 % on standard-rated supplies — but the effective surcharge is higher once NHIL (2.5 %), GETFund (2.5 %) and the COVID levy are added on applicable transactions. Returns are filed periodically through the GRA online portal. The E-VAT transaction log is the primary audit basis: any mismatch between the return and E-VAT records will be queried by GRA during a desk audit.
Invoices carry a mix of 15 % standard, 0 % export and exempt lines alongside NHIL and GETFund surcharges — but the accounting system groups them together, causing the GRA return to diverge from the E-VAT ledger.
Per-line-item VAT rate with automatic levy split — NHIL, GETFund and COVID tracked separately — providing a GRA return structure that reconciles with E-VAT data by construction.
Assembling the monthly input and output VAT summary, including all three levy components, from multiple invoice batches and purchase records takes four or more hours per filing cycle.
Automatic VAT ledger with all levy components tracked as separate buckets, providing a one-click export ready for GRA portal submission in minutes, not hours.
Correct 15 % VAT plus NHIL, GETFund and COVID levy, automatic ledger.
