Ghana

Ekwo is free, open source accounting software. Its Ghana pack carries the chart of accounts (Ghana reference chart of accounts, 155 accounts), 2 tax rates in GHS, the periodic return (Monthly Standard VAT Return (form DT 0135), 21 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-09-26 against 12 texts of law and official sources.

Country code: GH
Currency: GHS
Pack version: 0.3.0
Last checked: 2026-09-26

Set up Ekwo for Ghana The pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.: default (default) — 155 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.: 12 taxes at rates of 0, 20
domestic, exempt, export, foreign_services_received, import, not_subject
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.: GH-DT0135 — 21 boxes, filed month
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.: the last day of the month after the period
The file it is deposited asThe brick of packages/formats that writes it, where one exists.: filed by hand on the administration’s portal
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.: no profile — no obligation in law
No Ghanaian statute obliges a business to exchange a structured electronic invoice with another business in the sense Ekwo's vocabulary gives the word — there is no Ghanaian Peppol authority, no published profile and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. What Ghana has instead is a clearance system: Value Added Tax Act, 2025 (Act 1151), s. 43(2) requires a taxable person to issue a tax invoice through a Certified Invoicing System and to integrate it into the invoicing system of the Commissioner-General; s. 43(3) lets the Commissioner-General access it; s. 43(10) requires the taxable person to report within twenty-four hours a system that goes offline; s. 66(2) penalises failing to issue through it or to integrate it; s. 72 defines a tax invoice as an electronic invoice issued through a Certified Invoicing System or any other invoice the Commissioner-General approves. GRA's E-VAT signs each invoice with the Commissioner-General's signature, a QR code and a time stamp. That is a real-time validation of an invoice with the tax administration, not a peer-to-peer exchange between two businesses in the sense `einvoicing.profile` describes; Ekwo does not connect to E-VAT, and the gap is recorded in docs/international.md and in this pack's README.
Where the tax balance landsThe accounts a filed declaration settles to, by role.: payable 2110
receivable 1155
Bank statementsThe formats this country’s banks send, and whether anything here reads them.: no format named
Payment filesThe formats the country’s banks accept for an outgoing payment.: no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.: GH-ICAG-SFP — 32 lines
GH-ICAG-IS — 10 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.: community no named reviewer
12 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.: 2026-09-26
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.: 0.3.0 — published 2026-10-23
en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

GH-DT0135declaration

Free, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2110. The deposit number and the administration’s own words come back into your own database.

OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.

What it was built from

12 sources — the law this pack was read against

Value Added Tax Act, 2025 (Act 1151), assented to on 9 December 2025, in force on 1 January 2026 (s. 75) — ss. 1 to 3 (imposition and the 15 % rate), 35 and 36 (exempt and zero-rated supplies), 38 (relief), 39 (time of supply), 43 (tax invoice through a Certified Invoicing System), 44 (taxable value, excluding the Tax, the GETFund Levy and the NHIL), 49 and 50 (deductible input tax, motor vehicles), 55 to 57 (VAT withholding), 59 and 60 (monthly return and payment), 72 ("tax period" means one calendar month), 73 (repeal of Act 870); First, Second and Third Schedules
Ghana Revenue Authority · law · read 2026-09-26
VAT Administrative Guidelines for the Value Added Tax Act, 2025 (Act 1151), Administrative Guideline GRA/AG/25/002 of 31 December 2025 — computation of the Tax and the levies on the same taxable value (§ 6.0, § 15.3), NHIL and GETFund 2.5 % each and a combined 20 % (appendix), abolition of the flat rate and conversion to the standard rate (§ 15.2), filing of returns (§ 15.4), the COVID-19 levy field to be ignored since its Act was repealed (§ 15.6), VAT withholding at 7 % (§ 12.1)
Ghana Revenue Authority · guidance · read 2026-09-26
Notice to all VAT registered taxpayers — Value Added Tax Act, 2025 (Act 1151) effective 1 January 2026: registration threshold for goods raised to GH₵750,000, COVID-19 Health Recovery Levy abolished, NHIL and GETFund recoupled and deductible as input tax, VAT Flat Rate Scheme abolished
Ghana Revenue Authority · guidance · read 2026-09-26
Value Added Tax — rates (VAT 15 %, NHIL 2.5 %, GETFund 2.5 %), zero-rated supplies, filing and payment by the last working day of the following month
Ghana Revenue Authority · guidance · read 2026-09-26
Monthly Standard VAT Return, form DT 0135 ver 1.5 (VAT, NHIL, GETFund and COVID-19 levy standard rate return) with its completion notes, boxes i to iv and 1 to 26
Ghana Revenue Authority · form · read 2026-09-26
GRA forms — the list of return forms the Authority publishes, DT 0135 being the standard-rate VAT return still listed
Ghana Revenue Authority · guidance · read 2026-09-26
GRA Taxpayers' Portal — where the monthly VAT return is filed and paid
Ghana Revenue Authority · portal · read 2026-09-26
E-VAT — the Certified Invoicing System of the Commissioner-General: invoices signed by the Commissioner-General, with a QR code and a time stamp, standalone or integrated with the taxpayer's own system
Ghana Revenue Authority · portal · read 2026-09-26
VAT withholding — appointed withholding agents, rate and certificates
Ghana Revenue Authority · guidance · read 2026-09-26
Companies Act, 2019 (Act 992), s. 127 — accounting records and financial statements prepared in compliance with the IFRS adopted by the Institute of Chartered Accountants, Ghana; Sixth Schedule
Ghana Investment Promotion Centre · law · read 2026-09-26
Adoption of the IFRS for SMEs — publication of the Institute of Chartered Accountants (Ghana)
Institute of Chartered Accountants (Ghana) · guidance · read 2026-09-26
Use of IFRS Standards by jurisdiction — Ghana: IFRS adopted in 2007, IFRS for SMEs in 2010
IFRS Foundation · guidance · read 2026-09-26

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