The Ghana Revenue Authority has published Administrative Guidelines (AG) to support the implementation of the new VAT law. Parliament passed this new law on 26th of November 2025. This new law, the Value Added Tax Act, 2025 (Act 1151), commenced on 1 January 2026. Drawing on the powers of the Commissioner-General to issue written directives for the effective implementation of tax laws, this AG was issued on 31st of December 2025 to clarify some important issues
The AG explains some aspects of the law including the new regime where there is no registration threshold for services and modalities surrounding the upfront payment by importers. One of the important areas is the transitional provisions. The AG explains what happens to suppliers who are currently registered for VAT but do not meet the new mandatory registration threshold for goods. It also explains how those one 3% and 5% flat rates would be converted to standard rates. The AG also contains useful illustrations to guide taxpayers.
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