Complete Guide to Ghana Revenue Authority (GRA) Compliant Invoicing in SikaKasa

Last Updated: December 4, 2025 | Version 1.0

Table of Contents

1. Introduction – What is the GRA Tax System?
2. Understanding GRA Tax Calculation
3. How to Enable GRA Tax Templates
4. How Tax Calculations Work (Step-by-Step)
5. Creating Your First GRA-Compliant Invoice
6. Understanding Your Old Invoices (Legacy Tax)
7. What Happens When Tax Rates Change
8. Frequently Asked Questions
9. Detailed Calculation Examples
10. Invoice Display Explained
11. Troubleshooting & Common Issues
12. Quick Reference – Tax Rates
13. Getting Help & Support
14. Summary – Key Takeaways

1. Introduction – What is the GRA Tax System?

The GRA (Ghana Revenue Authority) Tax System in SikaKasa ensures your invoices comply with Ghana’s E-VAT regulations.

• Breakdown of all statutory levies (NHIL, GETFund, COVID-19)
• Proper cascading VAT calculation
• Professional invoice formatting
• Automatic error-free calculation

Who Needs This:

• All VAT-registered businesses in Ghana
• Businesses preparing for GRA audits
• Any business that wants transparent tax reporting

Your Old Invoices Remain Safe:

• No forced migration
• You can activate GRA anytime
• Legacy tax still works

2. Understanding GRA Tax Calculation

Correct GRA Method (Cascading VAT):

• Step 1: Subtotal = GHS 100.00
• Step 2: Levies:
  • NHIL 2.5% = GHS 2.50
  • GETFund 2.5% = GHS 2.50
  • COVID-19 1% = GHS 1.00
• Step 3: Levy-Inclusive = GHS 106.00
• Step 4: VAT 15% of 106 = GHS 15.90
• Step 5: Grand Total = GHS 121.90

Effective Rate: 21.9%

3. How to Enable GRA Tax Templates

1. Login → Settings → Tax → Tax Configuration (GRA)
2. Select your industry template
3. Click Preview
4. Click “Use This Template”

• Only NEW invoices use GRA
• Old invoices remain unchanged

4. How Tax Calculations Work (Step-by-Step)

Scenario: GHS 500 Sale with 10% discount

• Subtotal = GHS 500.00
• Discount = GHS 50.00
• Tax Exclusive = GHS 450.00
• Levies Total = GHS 27.00
• Levy-Inclusive = GHS 477.00
• VAT 15% = GHS 71.55
• Grand Total = GHS 548.55

5. Creating Your First GRA-Compliant Invoice

1. Enable GRA Template
2. Create Invoice
3. Add Items
4. View Live Tax Preview
5. Add Discount (Optional)
6. Save Invoice
7. Send by Email / PDF / Print

6. Understanding Your Old Invoices (Legacy Tax)

Old invoices are legally frozen and cannot be modified after creation.

• Old invoices remain with old tax rates
• New invoices use GRA format
• Corrections are done using Credit Notes or Re-Issues

7. What Happens When Tax Rates Change

• Old invoices keep old rates
• New invoices apply new rates automatically
• No manual update required for users

8. Frequently Asked Questions

• GRA templates are optional but recommended
• Customers always see full breakdown
• Templates can be switched anytime
• Estimates and Bills also use GRA

9. Detailed Calculation Examples

Example 1: GHS 200 product → GHS 243.80 final

Example 2: Multi-item discount → GHS 3,589.97 final

Example 3: Large contract → GHS 60,950.00 final

10. Understanding Your Invoice Display

Your customers see:

• Subtotal
• Tax Exclusive Value
• NHIL, GETFund, COVID
• Levy-Inclusive Total
• VAT
• Grand Total

11. Troubleshooting & Common Issues

• No tax breakdown? → Enable GRA template
• Total looks high? → Cascading VAT is correct
• No live preview? → Refresh or clear cache
• Discount incorrect? → Discount applies before tax

12. Quick Reference – Tax Rates

• NHIL: 2.5%
• GETFund: 2.5%
• COVID-19: 1%
• VAT: 15%
• Total Effective: 21.9%

13. Getting Help & Support

SikaKasa Support

Email: support@sikakasa.com
Phone: 0555 892 892
Hours: Mon-Fri, 9AM-5PM

GRA Contact

Phone: 0800 900 110
Website: gra.gov.gh

14. Summary – Key Takeaways

• Fully legal and compliant invoices
• Transparent tax breakdown
• Automatic calculation
• Live preview before saving
• Future-proof against rate changes

You are now ready to issue fully GRA-compliant invoices in Ghana.

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