GRA to Enforce Physical and Electronic Devices Act in 2026 to Automate VAT System
The Commissioner-General of the Ghana Revenue Authority (GRA), Anthony Kwasi Sarpong, has announced plans to implement the Physical and Electronic Devices Act in 2026, as part of broader reforms to automate the country’s Value Added Tax (VAT) system.
He explained that the enforcement of the Act would enable the deployment of fiscal monitoring devices at retail outlets nationwide, allowing the Authority to track sales transactions in real time and strengthen VAT administration.
Mr Sarpong made this known at the closing session of a three-day management retreat of the Domestic Tax Revenue Division (DTRD) held in Sunyani. The retreat was held under the theme: “Transforming for impact and growth: Focusing on VAT performance and compliance.”
He noted that the VAT automation process formally began in 2025 with the passage of a new VAT law, describing the ongoing legal reforms as critical enablers for improving tax compliance and revenue mobilisation.
According to the Commissioner-General, the full enforcement of the Physical and Electronic Devices Act would empower the GRA to monitor transactions across the country and significantly improve VAT performance.
He disclosed that current VAT performance stands at about 40 per cent, leaving a gap of approximately 60 per cent, meaning that only four out of every ten potential VAT opportunities are being captured.
“This is clearly not satisfactory,” Mr Sarpong said. “We are determined to change that so that VAT becomes a key anchor in our national revenue mobilisation.”
He stressed that businesses remain critical partners in the tax system and urged taxpayers to cooperate fully with the Authority by honouring their VAT obligations to support national development.
Mr Sarpong expressed optimism that with enhanced commitment, motivation and a strong sense of responsibility among staff, the GRA would achieve its revenue targets. He further encouraged personnel to make diligent use of the opportunities and resources provided to them to deliver improved outcomes for the Authority and the country.
