The Ghana Revenue Authority (GRA) has ruled out physical goods purchased through international e-commerce platforms such as Amazon and Alibaba from the initial rollout of its new digital Value Added Tax (VAT) collection system.
Commissioner-General Anthony Kwasi Sarpong said the first phase would focus exclusively on online services, explaining that imported physical goods already undergo tax assessment when they enter Ghana.
Speaking on Joy 99.7 FM’s Super Morning Show on Wednesday, October 14, 2026, Mr Sarpong said the distinction was necessary because digital services and physical imports are subject to different collection arrangements.
“Your question directly, this is for services. It is not for products,” he said.
He explained that goods imported into Ghana by air or sea pass through the country’s borders, where the applicable taxes, including VAT and import duties, can be assessed.
“The reason why we haven’t added product or goods is that the goods physically come to our borders, either through the airport by air or through the sea by ship,” he stated.
The clarification means that the initial digital VAT system will concentrate on services delivered online rather than physical products ordered from international shopping platforms.
Mr Sarpong, however, indicated that the possible inclusion of physical goods could be considered in the future.
The GRA Commissioner-General also stressed that the system would capture payments for digital services regardless of the payment method used by consumers.
According to him, transactions made through bank cards, standing orders, direct debits and mobile money would fall within the system’s scope.
“Once it’s a transaction payment going through the banking system, it will route through a certain point from that payment,” he said.
He added that mobile money and other digital payment channels would also be covered, allowing the system to separate the VAT component from the amount payable to the service provider.
The rollout forms part of efforts to strengthen VAT collection from digital transactions and improve the authority’s ability to monitor payments involving foreign online service providers.
By initially concentrating on digital services, the GRA intends to establish a system for tracking transactions and collecting the corresponding tax, while leaving the existing border-based tax assessment process for physical imports in place.
