Invoice Template (Ghana)
VAT Invoice
VALUE ADDED TAX INVOICE
Invoice No.: [Invoice Number] Date: [Invoice Date] Due Date: [Payment Due Date]
Supplier and Customer
FROM (SUPPLIER):
[Supplier Name] [Supplier Address] TIN: [Supplier TIN] | VAT Reg No.: [Supplier VAT Number] Phone: [Supplier Phone] | Email: [Supplier Email]
TO (CUSTOMER):
[Customer Name] [Customer Address] Customer TIN: [Customer TIN] | PO No.: [Purchase Order Number]
Goods / Services Supplied
[Line Items Description]
Subtotal (excl. VAT/Levies): GHS [Subtotal Amount]
TOTAL AMOUNT PAYABLE: GHS [Total Amount]
Payment Details
Please pay by [Payment Due Date] via:
Bank Transfer: [Bank Name] | Account Name: [Account Name] | Account No.: [Account Number]
Mobile Money: [MoMo Number]
This invoice is issued in compliance with the Value Added Tax Act 2013 (Act 870) and the Revenue Administration Act 2016 (Act 915). VAT collected will be remitted to the Ghana Revenue Authority (GRA).
Authorised Signatory
________________
Signature
What Is a Invoice Template (Ghana)?
An Invoice Template in Ghana documents a transaction and the sum due, serving as proof of the charge or payment made.
Section 38 of the Value Added Tax Act 2013 (Act 870) prescribes the mandatory contents of a VAT invoice in Ghana. A valid VAT invoice must include: the words 'Value Added Tax Invoice' or 'VAT Invoice'; the name, address, and VAT registration number of the supplier; the name and address of the recipient; the date of issue; a sequential invoice number; a description of the goods or services supplied; the quantity and unit price; the VAT-exclusive amount; the VAT rate applied (currently the standard rate of 15%, plus the National Health Insurance Levy of 2.5% and the Ghana Education Trust Fund Levy of 2.5% — making the effective rate 19.5% on most taxable supplies); and the total amount payable including VAT.
The Ghana Revenue Authority (GRA), established under the Ghana Revenue Authority Act 2009 (Act 791), administers the collection of VAT, income tax, customs duties, and other taxes in Ghana. Businesses with annual turnover exceeding GHS 200,000 are required to register for VAT with the GRA under the Value Added Tax Act 2013 (Act 870) and must issue tax invoices for all taxable supplies. VAT-registered businesses must file monthly VAT returns and remit the net VAT payable (output VAT minus allowable input VAT) to the GRA by the 30th day of the following month.
The Invoice Template is distinct from a Proforma Invoice — which is a preliminary, non-binding estimate issued before the supply is made — and from a Receipt, which is issued by the supplier after payment has been received. An invoice creates a payment obligation; a receipt confirms it has been discharged. Under the Income Tax Act 2015 (Act 896), invoices are required records for the computation of assessable income and must be retained by businesses for at least six years.
Ghana's electronic invoicing (e-invoicing) framework is being developed by the GRA under its digitalisation agenda, including the Electronic Transaction Levy (E-Levy) regime introduced under the Electronic Transfer Levy Act 2022 (Act 1075) for electronic payments. The GRA's Online Tax Administration System (OTAS) is used for VAT return filing and payment processing.
The legal framework governing the Invoice Template (Ghana) in Ghana draws on several key statutes and regulatory bodies. Under the Banks and Specialised Deposit-Taking Institutions Act 2016 (Act 930), the Bank of Ghana (BoG) regulates banking. The Securities Industry Act 2016 (Act 929) and Securities and Exchange Commission (SEC Ghana) regulate capital markets. Section 48 of the Bills of Exchange Act 1961 (Act 55) governs promissory notes. The Ghana Revenue Authority (GRA) administers tax obligations. The National Insurance Commission (NIC) regulates insurance. Parties executing a Invoice Template (Ghana) in Ghana should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Value Added Tax Act 2013 (Act 870) sets the foundational requirements.
When Do You Need a Invoice Template (Ghana)?
An Invoice Template in Ghana is required whenever a supplier of goods or services in Ghana issues a formal demand for payment from a customer.
An Invoice Template is required when a VAT-registered business in Ghana makes a taxable supply of goods or services — whether to an individual consumer, another business, or a government body — and must issue a VAT tax invoice under Section 38 of the Value Added Tax Act 2013 (Act 870). Failure to issue a valid VAT invoice is a VAT compliance offence that may result in penalties from the Ghana Revenue Authority (GRA).
An Invoice Template is needed when a company incorporated under the Companies Act 2019 (Act 992) or a sole trader in Ghana bills a client for professional services — including legal services by Ghana Bar Association-enrolled solicitors, accounting services by Institute of Chartered Accountants Ghana (ICAG)-registered accountants, engineering services by Ghana Institution of Engineering (GhIE)-licensed engineers, or technology services — and needs a professional document to evidence the transaction for both parties' accounts.
An Invoice Template is required when a Ghanaian exporter ships goods to a foreign buyer and needs a commercial invoice to accompany the export documentation at Ghana Customs (administered by the Ghana Revenue Authority), including the Ghana Export Promotion Authority (GEPA) export certificate and any certificate of origin.
An Invoice Template is needed when a supplier under a public procurement contract with a government ministry, department, or agency in Ghana submits a payment claim under the Public Procurement Act 2003 (Act 663), which requires formal invoices as supporting documents for all payment approvals.
An Invoice Template is required when a small or medium enterprise (SME) in Ghana is seeking to demonstrate revenue through its bank statements and financial records to a bank licensed by the Bank of Ghana for a business loan or overdraft facility, where the bank requires invoice documentation to verify sales.
An Invoice Template is needed when a freelancer, independent contractor, or consultant in Ghana bills a client for services under a Consulting Agreement or Service Agreement, confirming both parties have a clear record of the transaction for Ghana Revenue Authority (GRA) income tax and PAYE purposes.
What to Include in Your Invoice Template (Ghana)
A valid Invoice Template in Ghana meeting the requirements of the Value Added Tax Act 2013 (Act 870) and the Ghana Revenue Authority (GRA) must contain the following essential elements.
Supplier Details: Full legal name and trading name (if different) of the supplier; physical address; Ghana Revenue Authority Taxpayer Identification Number (TIN); and, for VAT-registered suppliers, the GRA VAT registration number. The supplier's contact number and email address should also be included for payment queries.
Customer Details: Full legal name and address of the customer (buyer); TIN of the customer (for business-to-business transactions); and, where the customer is a government entity, the relevant ministry, department, or agency name and purchase order reference number.
Invoice Header Information: The words 'INVOICE' or 'VAT INVOICE' (for VAT-registered suppliers); a unique sequential invoice number (mandatory under GRA requirements); and the date of issue.
Goods or Services Description: A clear, itemised description of each good or service supplied, including: quantity; unit of measure; unit price in Ghana Cedis (GHS); and line-item total. For export invoices, the currency must be specified and an exchange rate reference provided where the invoice is in foreign currency.
VAT Computation: The VAT-exclusive subtotal; the applicable VAT rate (15% standard VAT + 2.5% National Health Insurance Levy + 2.5% Ghana Education Trust Fund Levy = 19.5% effective rate on most taxable supplies, or 0% for zero-rated supplies); the VAT amount in GHS; and the VAT-inclusive grand total payable.
Payment Details: Payment due date; accepted payment methods — bank transfer to a Bank of Ghana-licensed bank account (specifying bank name, account name, account number, and branch) or Mobile Money (MTN MoMo, Vodafone Cash, AirtelTigo Money); and any early payment discount or late payment interest clause.
GRA Compliance Note: A statement that the invoice is issued in compliance with the Value Added Tax Act 2013 (Act 870) and that any VAT collected will be remitted to the Ghana Revenue Authority (GRA). Forms-legal.com provides this invoice template as a starting point for Ghana business documentation.
Additional compliance elements for a Invoice Template (Ghana) used in Ghana include: Under the Banks and Specialised Deposit-Taking Institutions Act 2016 (Act 930), the Bank of Ghana (BoG) regulates banking. The Securities Industry Act 2016 (Act 929) and Securities and Exchange Commission (SEC Ghana) regulate capital markets. Section 48 of the Bills of Exchange Act 1961 (Act 55) governs promissory notes. The Ghana Revenue Authority (GRA) administers tax obligations. The National Insurance Commission (NIC) regulates insurance. Forms-legal.com provides this template as a starting point for Ghana-compliant documentation.
Cite this page
Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Invoice Template (Ghana) (Ghana) [Legal document template]. Forms Legal. https://forms-legal.com/ghana/financial/invoices/invoice-template-ghana
"Invoice Template (Ghana) (Ghana)." Forms Legal, 2026, https://forms-legal.com/ghana/financial/invoices/invoice-template-ghana.
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year = {2026},
howpublished = {\url{https://forms-legal.com/ghana/financial/invoices/invoice-template-ghana}},
note = {Free legal document template}
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Frequently Asked Questions
Under the Value Added Tax Act 2013 (Act 870), a business in Ghana must register for VAT with the Ghana Revenue Authority (GRA) if its annual taxable turnover exceeds or is expected to exceed GHS 200,000. Once registered, the business must charge VAT at the standard rate of 15% on all taxable supplies, collect the National Health Insurance Levy (NHIL) at 2.5%, and collect the Ghana Education Trust Fund (GETFund) Levy at 2.5%, giving an effective total rate of 19.5% on most taxable supplies. The business must file monthly VAT returns and remit the net VAT (output VAT minus allowable input VAT) to the GRA by the 30th day of the month following the tax period. Businesses with turnover below GHS 200,000 may register for VAT voluntarily. Certain supplies are zero-rated (exported goods, basic foodstuffs, agricultural inputs) or exempt (financial services, educational services, health services) under the schedules to Act 870. Failure to register when required is a VAT offence under Act 870 attracting penalties.
Under Section 38 of the Value Added Tax Act 2013 (Act 870) and the GRA's VAT invoice requirements, a valid tax invoice in Ghana must contain: the words 'Value Added Tax Invoice' or 'VAT Invoice' prominently displayed; the full name, address, and GRA VAT registration number of the supplier; the full name and address of the recipient (customer); the invoice date and a unique sequential invoice number; a clear description of the goods or services supplied; the quantity and unit price of each item; the VAT-exclusive total; the VAT rate (15%) applied to taxable supplies; the National Health Insurance Levy (2.5%) and GETFund Levy (2.5%) separately identified or shown as a combined effective rate; the total VAT amount in Ghana Cedis (GHS); and the grand total amount payable including all levies. The invoice must be issued at the time of supply or, for continuous supplies, at regular billing intervals. Suppliers must retain copies of all VAT invoices for at least six years under the GRA's record-keeping requirements.
The Taxpayer Identification Number (TIN) is a unique identifier issued by the Ghana Revenue Authority (GRA) to all persons and entities required to pay tax in Ghana, including individuals, companies, partnerships, and NGOs. The TIN is used on all tax filings, correspondence with the GRA, and government transactions. Under the Revenue Administration Act 2016 (Act 915), quoting the TIN is mandatory on specified transactions in Ghana, including: all invoices and receipts for business transactions; applications for government contracts and business licences; opening of bank accounts with Bank of Ghana-licensed banks; importation and exportation of goods through Ghana Customs; and transfer of title in real property at the Lands Commission. Including the supplier's TIN on an invoice is therefore both a legal requirement and a practical necessity for VAT-registered businesses in Ghana. Customers who are businesses should also include their own TIN on purchase orders to enable the supplier's compliance.
Ghana's VAT system under the Value Added Tax Act 2013 (Act 870) operates at three rates: the standard rate of 15% VAT, plus the National Health Insurance Levy (NHIL) of 2.5% and the Ghana Education Trust Fund (GETFund) Levy of 2.5%, for a combined effective rate of 19.5% on most taxable supplies; zero-rated supplies (0%) which are subject to VAT but at nil rate and on which the supplier can recover input VAT — these include exported goods, agricultural inputs, international transport services, and specified basic foodstuffs; and exempt supplies, which are not subject to VAT and on which no input VAT is recoverable — these include financial services, educational services, medical and health services, residential property rentals, and supplies by small businesses below the GHS 200,000 registration threshold. The flat rate scheme at 3% applies to retailers with turnover between GHS 200,000 and a higher threshold, as an administrative simplification. Suppliers and purchasers should verify the applicable rate for specific transactions with the GRA or a tax adviser, as misclassification of supply rates is a common VAT compliance issue in Ghana.
Invoices in Ghana are commonly settled through the following payment methods: bank transfers via the Ghana Interbank Payment and Settlement Systems (GhIPSS) platform, including the Instant Pay (GIP) real-time gross settlement system and the GhIPSS Instant Pay (GIP) for large-value transactions, through a Bank of Ghana-licensed commercial bank; Mobile Money (MoMo) transfers via MTN Mobile Money, Vodafone Cash (now Vodafone Mpesa), or AirtelTigo Money, which are widely used for business-to-business and business-to-consumer payments in Ghana — transactions above GHS 100 per day are subject to the Electronic Transfer Levy (E-Levy) at 1% under the Electronic Transfer Levy Act 2022 (Act 1075); cheques drawn on Bank of Ghana-licensed banks (common for larger business transactions but declining in use); and cash (for smaller transactions, though the GRA encourages electronic payment trails). Businesses should specify their preferred payment method — including bank account details or MoMo wallet number — on the invoice to enable prompt payment.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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