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File a VAT return

File your monthly or quarterly Value Added Tax (VAT) return with the Ghana Revenue Authority (GRA). All VAT-registered businesses must file on time to avoid penalties.

Before you file

Reconcile your sales ledger and purchase ledger for the return period. Confirm that all tax invoices are correctly formatted with your VAT registration number before claiming input VAT.

Step by step

  1. Log in to the GRA Taxpayer Portal at gra.gov.gh with your TIN and PIN.
  2. Select “VAT Return” from the filing menu and choose the return period.
  3. Enter your total output VAT (VAT collected on sales).
  4. Enter your total input VAT (VAT paid on allowable purchases).
  5. Review the net VAT payable amount and submit the return.
  6. Pay the net VAT by the due date through MoMo, bank transfer, or GhIPSS.
  7. Download and save the filing confirmation receipt.

After you file

Keep all supporting invoices for at least 6 years. GRA may select your returns for audit at any time. If you discover an error after filing, file an amended return promptly to avoid penalties.