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GRA E-VAT

Ghana VAT registration threshold in 2026

The GHS 750,000 goods threshold and why a POS vendor cannot decide a merchant's VAT status.

Reviewed by the EazSell editorial team · Updated 21 September 2026

EazSell Android POS in a retail checkout setting

Direct answer

GRA says the VAT registration threshold for businesses dealing in goods increased to GHS 750,000 under Act 1151. The Act also has separate rules for services and projected turnover. A business should confirm its own registration status with GRA or a qualified adviser.

Reference: GRA: VAT and 2026 reforms

What a shop should review

Use actual and expected taxable sales, not just last month's card receipts. The threshold is about taxable supplies over the periods stated in the Act. A POS sales report can help assemble figures, but it cannot determine whether the business must register.

Existing registration is different

GRA says some existing flat-rate taxpayers below the new threshold should remain registered until the Commissioner-General deregisters them. Do not turn VAT off in the POS solely because current sales appear lower than the threshold.

Configure after the decision

Once the merchant's registration position is confirmed, document the date and approved tax treatment. Then test product classes, receipts and reports before staff use the new configuration at the till.

What to check before you decide

  • Confirm whether the business sells goods, services or both.
  • Check current registration and any formal deregistration.
  • Keep the approved tax decision with POS configuration records.

Questions people ask

Can POS turnover alone prove VAT exemption?

No. Registration depends on the law and the business's full taxable activity, not one POS report.

Sources and verification

Check current GRA instructions and your own taxpayer position before treating this guide as an implementation decision.

Keep reading

What is GRA E-VAT in Ghana?Certified Invoicing System vs POS in GhanaCan an existing POS integrate with GRA E-VAT?

Want to test this against your own shop?

Tell us about your checkout, devices and current invoicing process. We can show the relevant POS workflow and identify what still needs local verification.

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