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The Ghanaian government is set to introduce a VAT Reward Scheme that will incentivise consumers to request valid value-added tax (VAT) invoices when making purchases, as part of efforts to strengthen tax compliance and reduce revenue leakages.
Finance Minister Dr Cassiel Ato Forson announced the proposed initiative while presenting the 2026 Mid-Year Fiscal Policy Review to Parliament, saying it would encourage consumers to take a more active role in the country’s tax administration.
Under the proposed scheme, consumers who obtain valid VAT invoices after purchases will become eligible for periodic rewards.
The initiative forms part of the government’s broader efforts to improve VAT compliance through the deployment of Fiscal Electronic Devices (FEDs), which are being introduced to enhance the monitoring and recording of taxable transactions.
“The pilot phase is at an advanced stage. To encourage participation and improve compliance, Government will also introduce a VAT Reward Scheme under which customers who obtain valid VAT invoices will qualify for periodic rewards,” the minister said.
The scheme is expected to strengthen Ghana’s tax culture by giving consumers a direct incentive to ensure that businesses properly document transactions and account for VAT collected on behalf of the state.
Forson said Ghana currently loses an estimated 60% of its potential VAT revenue because of non-compliance and systemic inefficiencies, describing the level of revenue loss as unacceptable.
He urged Parliament to support measures aimed at addressing practices in which businesses and individuals collect VAT from customers but fail to remit the funds to the state.
The Finance Minister also highlighted the role of Fiscal Electronic Devices in improving VAT administration. The devices, which are currently undergoing a pilot phase, are expected to strengthen regulatory monitoring of taxable transactions, improve revenue collection and reduce opportunities for tax leakages.
The proposed reward scheme and electronic monitoring system represent a broader push towards compliance automation and technology-driven tax administration, with consumers positioned as an additional layer of accountability in the VAT collection process.
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