A Practical Guide to Choosing the Right GRA Tax Template in SikaKasa

Ghanaian business owners struggle with one thing more than anything else when billing customers:

Which GRA tax structure applies to their product or service?

If you apply the wrong tax template, you risk:

• Incorrect E-VAT invoices
• Audit penalties
• Lost profits due to wrong pricing
• Invalid input tax claims
• Failed GRA onboarding
• Customer disputes

SikaKasa solves this by including GRA-approved tax templates for key industries in Ghana.

This guide shows you exactly which template you should select in your SikaKasa settings.

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Understanding the Taxes Behind GRA Templates

Every VAT-related transaction in Ghana may include some or all of the following:

• NHIL – 2.5%
• GETFund Levy – 2.5%
• COVID-19 Health Recovery Levy – 1%
• VAT – 15% (cascading)
• Tourism Levy – 1% (hospitality only)
• Communication Service Tax (CST) – 5% (telecom only)

These components appear on certified invoices according to the 2024 GRA E-VAT guidelines (levy structure, QR code, timestamp, signature, verification).

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The 5 GRA-Compliant Tax Templates in SikaKasa

1. GRA Standard Template (Retail & General Services)

Use this template if you sell goods or provide general services.

Examples:

• Retail shops (electronics, fashion, cosmetics, phones)
• Hardware stores
• Supermarkets & mini marts
• Manufacturing companies
• Graphic design, printing, branding
• Consultants, agencies
• Creatives (photo/video/content creation)
• Delivery & logistics
• Online service businesses / SaaS (non-telecom)

Do NOT use this template if:

• You serve prepared food → use Hospitality
• You provide telecom services → use Telecom
• You legally qualify for VAT Flat Rate → use Small Business Template

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2. GRA Hospitality & Tourism Template (Food, Drinks & Venues)

This template applies to all businesses classified under the Tourism Act and hospitality sector.

Examples:

• Restaurants & chop bars
• Cafés & bakeries
• Bars, lounges, nightclubs
• Hotels, guesthouses, lodges
• Catering companies
• Event centres and venues
• Tourism operators

Includes: Tourism Levy (1%) + standard levies + VAT.

If you prepare food, host guests, or run events → this is your template.

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3. GRA Telecommunications Template (Digital Communication Services)

For businesses classified as telecom or communication service providers under Ghanaian tax law.

Examples:

• Bulk SMS platforms
• Shortcode / USSD service providers
• OTP / verification SMS platforms
• Internet service providers (ISPs)
• VoIP calling platforms
• Digital broadcasting subscription services

Includes: Communication Service Tax (CST) — 5% in addition to other applicable levies and VAT.

Not telecom: software developers, influencers, social media marketers, general SaaS platforms that do not provide communication services. These should generally use the Standard template.

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4. GRA Financial Services Template

Use only when charging taxable financial service fees.

Common VAT-exempt financial items (do NOT use this template for these):

• Loan interest
• Savings & deposits
• Life insurance premiums
• Foreign exchange trading
• Money transfers

Taxable fee-based services (use this template):

• Advisory & consultancy fees
• Asset / fund management fees
• Account maintenance charges
• Brokerage fees
• Non-life insurance service fees

Many financial activities in Ghana are exempt from VAT. SikaKasa only applies this template where financial services are taxable.

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5. GRA Small Business Template (VAT Flat Rate — 3%)

Designed for qualifying small retail shops only.

Eligibility (general guide):

• Retail only (no services)
• Annual turnover within the GRA-approved threshold (e.g. around GHS 200,000–500,000)
• No significant service-based operations

Examples:

• Provisions shops
• Small boutiques
• Mini supermarkets
• Phone accessory shops
• Cosmetic retailers

Not eligible (do NOT use Flat Rate):

• Restaurants / food vendors
• Caterers
• Hairdressers & barbers
• Tailors & seamstresses
• Freelancers and consultants
• Event vendors
• Pharmacies
• Delivery riders
• Any service-based business

SikaKasa is designed to prevent misuse of Flat Rate and guide you towards the legally correct template based on your business type.

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Industry-by-Industry: Which Template Should You Select?

Retail Businesses

Template: GRA Standard (or GRA Small Business if you legally qualify for VAT Flat Rate).

Examples:

• Electronics stores
• Fashion boutiques
• Furniture shops
• Mini marts / supermarkets

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Food & Hospitality

Template: Hospitality & Tourism

Examples:

• Restaurants & chop bars
• Catering businesses
• Bars & lounges
• Event venues
• Hotels & guesthouses

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Services & Freelancers

Template: Standard VAT

Examples:

• Designers
• Photographers & videographers
• Writers & content creators
• Trainers & instructors
• Agencies & consultants
• Barbers / hairdressers (service-only invoices)

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Telecom & Digital Communication

Template: Telecom

Examples:

• Bulk SMS providers
• Shortcode/USSD platforms
• OTP / SMS verification services
• ISPs
• VoIP services

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Manufacturing

Template: Standard VAT

Examples:

• Sachet/bottled water producers
• Cosmetics & skincare manufacturers
• Furniture making & joinery
• Herbal product production
• Packaged foods & beverages

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Health Sector (Mixed Rules)

Typically VAT-Exempt:

• Medical consultations
• Laboratory tests
• Physiotherapy

Standard VAT (taxable):

• Sale of non-exempt drugs or products
• Cosmetic / aesthetic services
• Wellness & spa-type services not covered by medical exemption

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Quick Decision Tool: Choose the Right Template in 10 Seconds

Does your business prepare food or host guests?
→ Use Hospitality Template

Is your business strictly small retail within the Flat Rate turnover band?
→ Use Small Business Template (3%)

Do you provide telecom communication services (SMS, USSD, ISP, VoIP)?
→ Use Telecom Template

Do you sell goods or offer general services (non-telecom, non-hospitality)?
→ Use Standard VAT Template

Do you charge taxable financial service fees?
→ Use Financial Services Template

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Common Tax Mistakes SikaKasa Helps Prevent

• Restaurants incorrectly using VAT Flat Rate
• Small shops using Standard VAT when they qualify for Flat Rate
• Creatives wrongly applying VAT or using the wrong template
• Telecom businesses forgetting to add CST
• Event venues failing to add Tourism Levy
• Issuing non-compliant invoices without:
  • QR code
  • Levies breakdown
  • Timestamp
  • Verification ID
  • VAT-inclusive totals
• Misapplying health exemptions
• Caterers using Standard instead of Hospitality

SikaKasa’s templates and structure are built to reduce or eliminate these errors.

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How SikaKasa Helps Ensure GRA Compliance

Your SikaKasa invoice automatically includes key fields required by the GRA E-VAT structure, such as:

• Customer & seller details (including TIN where required)
• Item descriptions and quantities
• NHIL, GETFund, COVID Levy (where applicable)
• VAT (cascading on levy-inclusive amount)
• Tourism Levy (if applicable)
• CST (if applicable)
• Discounts
• QR code
• Timestamp
• Invoice Signature
• Verification Engine ID or equivalent

Once you select the correct template, SikaKasa applies the right structure automatically and keeps you aligned with GRA expectations.

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Summary: Which Tax Template Should You Use?