Expense rules in Ghana.
All GRA rules: 15% VAT, mission allowances and VAT recovery rules in Ghana.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 15% | 100% reclaimable | GRA entertainment |
| Travel meals | 15% | 100% reclaimable | Per diem cap |
| Accommodation | 15% | 100% reclaimable | E-VAT invoice |
| Fuel | 15% | 100% reclaimable | Business records |
| Flight | 15% | 100% reclaimable | Public transport |
| Taxi / Uber / Bolt | 15% | 100% reclaimable | Receipt required |
| Client gifts | 15% | Not deductible | GRA limit |
| Parking | 15% | 100% reclaimable | E-VAT invoice |
E-VAT
Mandatory GRA e-VAT invoice 2024.
Per diem
MNC standard.
Retention
GRA records: 6 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | GHS 5/km | By company | Standard practice |
MNC practice
Private sector standard.
Records
Date, destination, km.
Inflation
Caps revised by GHS/USD.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Accra | GHS 400 | GHS 1,800 | GHS 2,200 |
| Kumasi / Tamale | GHS 300 | GHS 1,500 | GHS 1,800 |
| Senior executive | GHS 1,200 | GHS 4,000 | GHS 5,200 |
| Foreign — Lagos | GHS 1,500 | GHS 5,000 | GHS 6,500 |
| Foreign — London | GHS 3,500 | GHS 10,000 | GHS 13,500 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on e-VAT.
No statutory rate
No GRA cap.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Ghana → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | No reciprocity | — | No agreement |
| United Kingdom | Reciprocity | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| GH VAT for foreign | None | — | No mechanism |
No B2B refund
No B2B recovery procedure.
Free zones
Ghana Free Zones Authority exempt.
Outbound
GH company can recover EU VAT.
Industrialize your Ghana expenses with Illizeo.
15% VAT (+6% levies), e-VAT OCR, MNC per diem, multi-currency GHS↔USD↔EUR↔CHF: all the GRA rules above are natively integrated into Illizeo.
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