Invoicing Clients in Ghana, from Nigeria

Ghana charges more than 15%

The headline VAT rate is 15%, but three levies sit alongside it and are calculated on the taxable value rather than on the VAT — which is why a straight 15% calculation understates what your client actually pays.

The levies are not recoverable the way VAT is, so the real cost of a purchase to a Ghanaian business is higher than the VAT line suggests. Ghanaian VAT registration is required at GHS 200,000 of taxable supplies over twelve months, and corporate income tax is 25%.

What you charge from Nigeria

A service exported from Nigeria is zero-rated: you charge 0% Nigerian VAT and can still reclaim input VAT on your own costs if you are registered. You do not charge Ghanaian VAT — you are not registered there and it is not yours to collect.

Your Ghanaian client may have a reverse-charge obligation on the import of the service, meaning they account for the VAT at their end. That is their filing, not yours, but stating on the invoice that the supply is an export of services helps them treat it correctly and avoids the invoice bouncing back.

How the money moves

Mobile money dominates Ghanaian payments — MTN MoMo, Telecel Cash and AirtelTigo Money between them reach most of the market — with bank transfer used for larger business amounts. Paystack and Flutterwave both operate in Ghana, so a single payment link can cover card and mobile money.

Agree the invoice currency explicitly. Billing in cedis exposes you to the GHS/NGN move between invoice and settlement; billing in dollars moves that exposure to your client and is often the easier conversation.

What to put on the invoice

• Your Nigerian registered name, address and TIN.
• The client's registered name and address in Ghana.
• A sequential invoice number and an actual due date.
• Itemised lines with the currency stated unambiguously (GHS or USD, not just a symbol).
• A note that the supply is an export of services, zero-rated for Nigerian VAT.
• Payment details for the rail you have agreed, and a reference they will quote.