🇬🇭 Ghana · GRA VAT 20% · MTN MoMo

How to Invoice Clients in Ghana

Whether you're a freelance designer in Accra, a consultant billing a corporate client, or a small business owner sending your first invoice — this guide walks you through everything you need to know about invoicing in Ghana correctly.

What goes on a Ghana invoice?

A professional Ghana invoice must include these fields:

  • Your business name, email, phone, and address — or your full name if you're a sole trader
  • Client name and address
  • Unique invoice number — e.g. GH-0001, GH-0002 (sequential, never repeat)
  • Invoice date and due date
  • Itemised services — description, quantity, unit price, and line total
  • GRA VAT + Levies (20% total) — 15% VAT + 2.5% NHIL + 2.5% GETFund — only if VAT-registered
  • Grand total in Ghana Cedi (GH₵)
  • Payment instructions — MTN MoMo number, bank account, or both

Do you need to charge GRA VAT?

VAT registration in Ghana is required once your annual taxable turnover exceeds GH₵ 750,000 (raised under Ghana VAT Act 2025, effective January 2026). Below this threshold, you are not required to charge VAT.

If you are VAT-registered, the total rate is 20%: 15% VAT + 2.5% NHIL (National Health Insurance Levy) + 2.5% GETFund Levy — all charged on the same taxable base. GRA also requires VAT receipts to be issued through an approved Electronic Invoicing System (EIS).

Not sure if you're VAT-registered? Check your GRA TIN certificate or contact the GRA Taxpayer Education unit on their website.

Mobile money payment instructions

Ghana has strong mobile money adoption. It is entirely normal — and expected — to include your MTN MoMo, Telecel Cash, or AirtelTigo Money number on your invoice. Most Ghanaian clients can pay instantly via MoMo.

  • MTN MoMo: 024, 054, 055, 059 numbers. USSD: *170#
  • Telecel Cash (formerly Vodafone Cash): 020, 050 numbers. USSD: *110#
  • AirtelTigo Money: 027, 057 numbers. USSD: *110#

Include your full name and number. For amounts above GH₵ 5,000, bank transfer is often preferred.

Invoice number format for Ghana

There is no legally mandated format, but a good practice is to use a country prefix + zero-padded number:

GH-0001 → GH-0002 → GH-0003

This makes invoices easy to track, sort, and reference in client conversations. Afrinvoice auto-generates these and increments on each download.

Payment terms

Standard payment terms in Ghana:

  • Freelancers: Net 14 days (or 50% upfront, 50% on delivery)
  • B2B services: Net 30 days
  • Large corporate: Net 45–60 days (negotiate for shorter)

Add your terms in the Notes field: "Payment due within 14 days of invoice date. Late payments incur 2% monthly interest."

Create your Ghana invoice →

GRA VAT 20% pre-filled · MTN MoMo fields · Free PDF

Ghana Invoicing — FAQs

Do I need to charge GRA VAT if I am a freelancer in Ghana?
Only if your annual taxable turnover exceeds GH₵ 750,000 (threshold raised under Ghana VAT Act 2025, effective January 2026). Below this threshold, VAT registration is not required. Above GH₵ 750,000, register with the GRA and charge 20% total (15% VAT + 2.5% NHIL + 2.5% GETFund levies).
What is the standard payment term for Ghana invoices?
Net 30 days is the most common for B2B invoices in Ghana. Freelancers often use Net 14 days. Add your terms in the Notes field: e.g. "Payment due within 30 days of invoice date."
Can I invoice in USD from Ghana?
Yes. Many Ghanaian freelancers, especially those on international platforms, invoice in USD. Change the currency to USD in the tool, set tax to 0% for export services, and provide Wise or Payoneer bank details.
What information must appear on a Ghana invoice?
A professional Ghana invoice must include: your name and contact, the client's name and address, a unique invoice number, invoice date and due date, an itemised list of services, the tax label (GRA VAT + levies — 20% total if VAT-registered), totals, and payment instructions.