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Ghana VAT on foreign B2C digital service providers

  • VAT
  • 23 November 2015 | Richard Asquith

Ghana VAT on foreign B2C digital service providers

Below is a review of the rules applying VAT on digital services provided to Ghanaian consumers by non-resident providers:

  • VAT applies to the supply of telecom, broadcast, data and electronic services to consumers
  • E-services includes: software; data and images; streaming or downloads of music, video and games; websites; automated distance learning; subscriptions to journals; and e-books
  • The Ghanaian VAT registration threshold will apply to non-resident providers
  • The reverse charge will apply to the provision of the above services when the recipient is a VAT registered resident company

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.