Taxation of Electronic Commerce activities in Ghana

The Electronic Commerce (e-commerce) has become a crucial part of global retail including Ghana. Section 15 (4a) of the Value Added Tax (VAT) Act, 2025 (Act 1151) defines “Electronic commerce” to include a business transaction including a digital service that takes place through electronic transmission of data over communication network such as internet. Although e-commerce […]

By Lawrence Segbefia