The GRA will fully enforce the Taxation (Use of Fiscal Electronic Device) Act 2018 by early 2026.
The Ghana Revenue Authority (GRA) Commissioner-General announced on 15 August 2025 that it plans to fully implement and enforce the Taxation (Use of Fiscal Electronic Device) Act 2018 (FED Act) by early 2026.
The FED Act was introduced as part of comprehensive reforms to the Value Added Tax (VAT) system, which took effect on 4 May 2018.
This legislation requires designated taxable individuals to utilise approved fiscal electronic devices (FEDs) at every point of sale. The primary objective is to boost revenue collection by ensuring precise transaction records and promoting compliance.
Additionally, the GRA will implement FEDs and other VAT reforms in early 2026 to enhance compliance and promote a collaborative relationship with taxpayers.