The Ghana Revenue Authority (GRA) has flagged ongoing VAT compliance problems among businesses, noting that some companies charge the tax from buyers but do not pay it to government.GRA Commissioner-General, Anthony Kwasi Sarpong, said the issue continues to undermine efforts to boost domestic revenue collection.
Addressing the 14th Annual International Tax Conference 2026, Mr Sarpong said GRA’s review revealed major gaps in VAT registration and adherence by firms.
“So today, we are saying that four out of every business in Ghana correctly charges VAT. The remaining six, they do not register. Or when they register, they collect their money and it doesn’t end up with government,” he said.
He said the Authority was now pairing digital tools with tougher enforcement to strengthen VAT receipts.
He said the rollout of the Fiscal Electronic Devices Act will require most businesses to process sales through GRA-approved devices, giving the Authority live insight into economic activity.
He explained that the system will enable GRA to track sales as they happen and match them against monthly obligations.
But he cautioned that technology by itself will not fix the problem, adding that the Authority’s pilot showed some firms trying to game the system.“
The pilot we are undertaking is telling us that when our officers are on the field, the machine is working. As soon as we leave the shop, the machine stops working. So we are combining this with strong compliance to ensure that compliance and the use of technology will help us to improve VAT on the ground,” he said.
