GRA Targets January 1, 2026 for Rollout of New VAT Reforms Pending Parliamentary Approval
The Ghana Revenue Authority (GRA) is eyeing January 1, 2026, as the commencement date for the country’s new Value Added Tax (VAT) reforms, subject to final approval from Parliament. Commissioner-General Anthony Sarpong disclosed the timeline at the PwC Post-Budget Forum in Accra, indicating that the Authority is “fully prepared” to implement the revised VAT framework at the start of the new year.
Mr. Sarpong noted that Parliament has already initiated discussions on the VAT Amendment Bill and expressed optimism that legislators will grant approval before the Christmas break. He emphasised that timely passage of the Bill is critical to enabling a seamless transition to the new system, which is designed to simplify VAT administration, enhance compliance and ease the tax burden on businesses.
“We are expecting Parliamentary approval before Christmas, and once that is secured, we are ready for January 1 [2026],” he stated.
The Commissioner-General indicated that the GRA has been working closely with the Ministry of Finance and relevant stakeholders to ensure smooth implementation across all components of the reforms. These include adjustments to the VAT structure and the deployment of enhanced digital invoicing systems.
According to him, the Authority has already strengthened its technical and operational capacity to support the rollout, including upgrades to its digital platforms, improvements in taxpayer services and coordinated engagements with businesses that will be most affected by the changes.
Mr. Sarpong also highlighted the central role of public sensitisation in the implementation process. He announced that once parliamentary approval is secured, the GRA will ramp up education campaigns to help taxpayers understand the new rules, particularly the updated invoicing requirements, compliance timelines and obligations for VAT-registered entities.
He assured industry players that the Authority will maintain continuous engagement during the transition period, promising timely responses to emerging concerns as the reforms take effect. “Our goal is to make the transition as seamless as possible for both businesses and consumers,” he added.
The incoming VAT reforms form part of government’s broader agenda to modernise the tax system, strengthen revenue mobilisation and support the country’s economic recovery efforts through 2025 and beyond.
