The Ghana Revenue Authority (GRA) will begin full enforcement of the Physical and Electronic Devices Act in 2026 as part of ongoing reforms to automate the country’s Value Added Tax (VAT) system.
The Commissioner-General of the GRA, Anthony Kwasi Sarpong, said the move would allow the Authority to deploy fiscal monitoring devices at retail outlets nationwide, enabling real-time tracking of sales transactions and improving VAT compliance.
He made this known at the closing session of a three-day management retreat organised by the Domestic Tax Revenue Division (DTRD) in Sunyani. The retreat was held under the theme, “Transforming for impact and growth: Focusing on VAT performance and compliance.”
Mr Sarpong explained that Ghana’s VAT automation process formally began in 2025 with the passage of a new VAT law, adding that ongoing legal reforms are critical to strengthening tax compliance and boosting domestic revenue mobilisation.
He disclosed that current VAT performance stands at about 40 per cent, leaving a gap of nearly 60 per cent. This, he noted, means that only four out of every ten potential VAT transactions are currently being captured.
“This is clearly not satisfactory,” he said. “We are determined to change this so that VAT becomes a strong anchor for national revenue mobilisation.”
The Commissioner-General stressed that businesses are key partners in the tax system and urged taxpayers to cooperate fully with the Authority by honouring their VAT obligations to support national development.
He expressed confidence that with renewed commitment, motivation and a strong sense of responsibility among staff, the GRA would achieve its revenue targets. He also encouraged personnel to make effective use of the opportunities and resources available to them to deliver improved outcomes for the Authority and the country.
