Ghana Revenue Authority to launch Sentinal System for digital VAT

The Ghana Revenue Authority (GRA) is set to implement the Sentinal System on October 15, 2026, to facilitate Real-Time VAT (RTVAT) collection. This initiative aims to improve the enforcement of existing tax laws regarding foreign digital service providers, such as streaming platforms, which operate within the Ghanaian market.

Officials emphasize that RTVAT is not a new tax, but rather a mechanism to ensure more effective collection of taxes already required by law. Since 2022, foreign digital providers have been legally required to register with the GRA and charge VAT; however, the previous system relied on voluntary declarations, which led to inconsistent compliance.

The reform is supported by the Value Added Tax Act, 2025 (Act 1151), which came into force on January 1, 2026. The new system is intended to create a more level playing field for local businesses that already comply with VAT regulations.