Ghana
Overview
Section 16 of Ghana’s Value Added Tax Act, 2013 (Act 870) (VAT Act) requires non-resident persons who supply electronic commerce (e-commerce) or telecommunication services for use or enjoyment in Ghana, other than through a VAT-registered agent, to register for VAT if they make taxable supplies in excess of the general mandatory VAT registration threshold. The general mandatory VAT registration threshold is currently taxable supplies of GHS 200,000 (approximately USD 17,000) for a 12-month period or its quarterly equivalent.