Ghana VAT on foreign B2C digital service providers

Tue 24th Nov 2015

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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