GRA E-VAT receipts, explained.
GRA E-VAT is the Ghana Revenue Authority's move to electronic VAT invoicing, where sales are recorded and receipts carry the required tax lines. A GRA e-VAT compliant receipt itemizes VAT, NHIL and GETFund and carries a clearance reference. Obali POS and Obali TableKare issue these receipts automatically at checkout.
As of July 2026.
What a compliant receipt includes
| Line item | Rate | Applied to |
|---|---|---|
| VAT | 15% | Subtotal of the sale |
| NHIL | 2.5% | Subtotal of the sale |
| GETFund | 2.5% | Subtotal of the sale |
Beyond the tax lines, the receipt also carries a clearance reference and the business's VAT or TIN number, so each sale can be traced back to the electronic VAT system.
Who this affects
VAT-registered businesses in Ghana are the ones this affects. The rollout is ongoing, so requirements can differ by business type and size. If you are unsure where your business stands, confirm your obligations directly with the GRA.
How Obali handles it
Receipts are generated automatically at checkout, with VAT, NHIL and GETFund computed and a clearance reference printed on the slip. Obali is offline-first, so this keeps working when the connection drops and syncs once it's back.
Obali is built for GRA E-VAT requirements. It is not certified or endorsed by the Ghana Revenue Authority.
Both products issue these receipts: Obali TableKare, for restaurants and Obali POS, for shops.
Questions about GRA E-VAT
What taxes appear on a GRA e-VAT receipt?
VAT at 15%, NHIL at 2.5% and GETFund at 2.5%, itemized on every sale.
Does Obali work offline for e-VAT receipts?
Yes, Obali is offline-first: receipts are recorded on the device and queue up to sync once the connection returns.
Is Obali certified by the GRA?
No. Built for the GRA E-VAT requirements, but not certified or endorsed by the Ghana Revenue Authority.
Do both Obali POS and TableKare issue e-VAT receipts?
Yes, both products generate these receipts automatically at checkout.
What is a clearance reference?
A reference number on the receipt that ties the sale to the electronic VAT system.
See a compliant receipt for yourself.
Try the live demo and check out with a GRA e-VAT style receipt, VAT, NHIL and GETFund included.