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Ghana VAT on foreign B2C digital service providers

  • Nov 22, 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 the former VP Global Indirect Tax at Avalara