Proforma invoice in Ghana: VAT, NHIL and GETFund under the 2025 VAT Act

What changed on 1 January 2026

The Value Added Tax Act, 2025 (Act 1151) took effect on 1 January 2026. According to the Ghana Revenue Authority:

• the VAT rate stays at 15%, and the NHIL and GETFund levies at 2.5% each;
• the COVID-19 Health Recovery Levy is abolished;
• NHIL and the GETFund levy are deductible as input tax again;
• the VAT Flat Rate Scheme is removed (3% on supplies of goods, 5% on immovable property): retailers who used it now charge the standard rates;
• the registration threshold for businesses supplying goods rises from GH₵200,000 to GH₵750,000.

The levies are no longer added to the value before VAT is charged: all three apply to the same base. The 2026 Budget presents this as a cut in the effective rate from 21.9% to 20%. Proforma templates made before 2026, with a COVID-19 levy line or VAT charged on top of the levies, are out of date.

How to calculate the tax on a proforma

Take the value of the goods or services and apply each rate to it separately:

The GRA asks suppliers whose invoices and receipts are computer-generated to show NHIL and the GETFund levy on lines of their own, next to VAT. Giving the same breakdown on the proforma means the buyer sees in advance the figures of the VAT invoice.

What a Ghanaian proforma shows

Importing into Ghana: the documents

The GRA lists what an importer needs: the original bill of lading or air waybill, an attested invoice, a packing list, the Import Declaration Form (IDF) from the Ministry of Trade, a TIN or Ghana Card PIN, and permits from bodies such as the Food and Drugs Authority or the Ghana Standards Authority for regulated goods. The clearing agent then files the declaration in ICUMS, the customs management system. The IDF is submitted manually or electronically, for a fee of GH₵5 according to the US International Trade Administration.

Neither list names the proforma: customs works from the final invoice. The proforma comes before it, and the closer the final invoice stays to it, in descriptions, quantities, prices, origin and HS codes, the fewer questions at clearance. Our export documents checklist covers the rest of the file.

Making it with InvoiceProforma

• Choose GHS: amounts with 2 decimals.
• Add your TIN and registration number to your profile as free lines.
• The app applies one tax rate per document. Enter 20% and write the breakdown in the note: “VAT 15% + NHIL 2.5% + GETFund levy 2.5%, all on the same value”.
• Write your bank and mobile money details in the footer once.
• Send the PDF by WhatsApp or email.

The free template below works the same way: one “VAT + levies” line with the breakdown printed underneath. InvoiceProforma is not connected to the GRA’s invoicing systems and does not file returns: issue your VAT invoices the way the GRA requires of you.