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

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