GRA's Sentinal rollout from 15 October is a new way to collect VAT, columnist argues

Pinned summary · as of 07:41

The Ghana Revenue Authority starts rolling out its Sentinal system on 15 October 2026, the Ghanaian Times reported. In a column in the paper, Christopher Beyereh argued that the system underpins Real-Time VAT (RTVAT) and does not create a new tax, since it only changes how VAT already due on foreign digital services is gathered.

What's disputed / unconfirmed

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  The Ghanaian Times reported that the Ghana Revenue Authority is introducing the Sentinal System from 15 October 2026. It said that for four years the law has obliged overseas suppliers of online services, streaming platforms among them, to sign up with the authority and add VAT when they sell to customers in Ghana.
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  Columnist Christopher Beyereh wrote in the Ghanaian Times that the earlier arrangement depended on foreign companies reporting their own sales and paying voluntarily, leaving the authority with no independent means of checking.
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  According to the Ghanaian Times, the Value Added Tax Act, 2025 (Act 1151) took effect on 1 January 2026 and ended the 1 per cent levy. The paper put the combined charge at 20 per cent, being 15 per cent VAT with a 2.5 per cent NHIL component and a further 2.5 per cent for the GETFund Levy.
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  Mr Beyereh wrote that under Sentinal the tax is calculated and held back at the instant of payment by intermediaries such as banks, mobile money operators and payment processors. In his account, a transaction is covered only when a non-resident seller is paid for an electronically supplied service using a card, mobile money account or wallet issued in Ghana.
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  In his column's worked example, a customer buying an overseas service with a GH₵100 price tag would see GH₵120 leave the account: the GH₵100 price, GH₵15 of VAT and GH₵5 of NHIL and GETFund levies. The seller would receive GH₵100, while the paying customer's bank or mobile money firm would keep the remaining GH₵20 as withholding agent and hand it to the Ghana Revenue Authority.
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  Mr Beyereh wrote that customers get a text message showing the VAT taken off and that the deduction is reversed automatically on a refund or chargeback. He also cited Ghana Revenue Authority guidance as saying a customer who has paid through RTVAT will not be asked for VAT again by the merchant.
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  He argued that buyers from foreign firms that were not previously adding VAT will now pay the same rate that applies to other purchases in Ghana, while buyers from firms already adding it should see their total unchanged. He also said that using platforms for free, Facebook and WhatsApp included, attracts no tax because the system acts only when money changes hands.
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  The Ghanaian Times reported that the Minority in Parliament opposed the arrangement when it was approved, warning of double taxation and dearer digital subscriptions and online shopping from abroad.
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  The paper quoted Commissioner-General Anthony Sarpong of the Ghana Revenue Authority as saying that, going by its review of 2025 figures, the system would have yielded over GH₵2.5 billion for the state had it been running that year.
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  Mr Beyereh wrote that some payments will bypass Sentinal, including SWIFT and other international bank transfers, cards issued abroad, cryptocurrency, gift cards, vouchers and corporate invoicing, but that they remain liable for VAT. He said overseas providers must display prices without VAT, tell buyers at the checkout that Ghanaian VAT is added on top, retain records, remain registered and continue to file returns.
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  According to Mr Beyereh, providers registered under the Simplified VAT Regime have a transitional period to adapt their billing and checkout systems, and the Ghana Revenue Authority will say when it ends. He urged the public to rely solely on official authority channels and on messages from their own bank or mobile money firm, and to keep their PIN secret from anyone claiming to represent the authority.

Why it matters for Ghana

Ghanaians who pay for streaming, software or other foreign online services with a local card or mobile money wallet may see VAT added at the point of payment from 15 October. Banks and mobile money providers are given the job of holding back the tax, so everyday payment channels are involved. The Minority's warning about higher costs and the columnist's assurance of no double charge leave households to watch their statements closely.