The Ghana Revenue Authority (GRA) has announced the start of a Nationwide Compliance and Enforcement Exercise beginning in November 2025, aimed at strengthening integrity and fairness within the country’s tax system. The exercise will focus on Value Added Tax (VAT) enforcement and the monitoring of night market operations.
Under the VAT enforcement initiative, the Authority will conduct thorough checks to ensure businesses comply with tax regulations. These measures will include verifying the issuance of VAT invoices and conducting test purchases at VAT-registered business premises. The GRA stressed that these checks are necessary to ensure adherence to Section 41 of the VAT Act, 2013 (Act 870), which requires businesses to issue VAT invoices.
Businesses have been urged to fully cooperate, while consumers are advised always to demand VAT invoices. Failure to comply constitutes a punishable offence under the law.
The exercise will also target the informal economy, particularly businesses operating in night markets. A special task force has been established to monitor these operations, aiming to bring underground businesses into compliance and enhance tax collection.
The GRA emphasized that these measures form part of its broader commitment to transparency, accountability, and public interest, while encouraging citizens to report tax violations through its Informant Award Scheme.
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