Taxation (Use of Fiscal Electronic Device) Act, 2018 Act 966

TAXATION (USE OF FISCAL ELECTRONIC DEVICE) ACT, 2018 (ACT 966)
ARRANGEMENT OF SECTIONS
Section
Purpose and Application
1. Purpose
2. Application
Obligation to Use Fiscal Electronic Device and Conditions for Use
3. Obligation to use Fiscal Electronic Device
4. Activation of Fiscal Electronic Device
5. Obligation to put Fiscal Electronic Device to appropriate use
6. Issuance of fiscal receipt
7. Records to be kept by Fiscal Electronic Device user
8. Defective or malfunctioning Fiscal Electronic Device
9. Records
10. Error in issuing fiscal receipt
11. Return of goods sold
12. De-registered person
13. Truncated use of Fiscal Electronic Device
14. Maintenance of records extracted from Fiscal Electronic Device
15. Duty to report change in business location
Supply of Fiscal Electronic Device and Requirements for Supply
16. Supply of Fiscal Electronic Device
17. Qualification for licensing as Fiscal Electronic Device supplier
18. Application for licence as Fiscal Electronic Device supplier
19. Issue of licence
20. Purchase, supply and activation of Fiscal Electronic Device
21. Technical inspection
22. Validity of licence
23. Renewal of licence
24. Revocation of licence
1

supply and activation of Fiscal Electronic Device
21. Technical inspection
22. Validity of licence
23. Renewal of licence
24. Revocation of licence
1

Fiscal Electronic Device Manufacturer
25. Qualification of manufacturer of Fiscal Electronic Device
26. Selection of manufacturer of Fiscal Electronic Device
Communication Service Provider and Obligations of Communication Service Provider
27. Communication service provider
Miscellaneous Provisions
28. Technical Committee
29. Obligation of purchaser to collect receipts
30. Lottery with receipts.
31. Administrative directives
32. Offences
33. Compounding of offences
34. Regulations
35. Interpretation
36. Consequential amendments
37. Transitional provisions
38. Commencement
SCHEDULES
FIRST SCHEDULE
Persons to whom this Act applies
SECOND SCHEDULE
Contents of Fiscal Receipt
THIRD SCHEDULE
Qualification to be licensed as a Fiscal Electronic Device Supplier
FOURTH SCHEDULE
Qualification for manufacturer of Fiscal Electronic Device
FIFTH SCHEDULE
Composition of Fiscal Electronic Device Technical Committee
SIXTH SCHEDULE
Consequential Amendments
2

turer of Fiscal Electronic Device
FIFTH SCHEDULE
Composition of Fiscal Electronic Device Technical Committee
SIXTH SCHEDULE
Consequential Amendments
2

ACT 966
REPUBLIC OF GHANA
THE NINE HUNDRED AND SIXTY-SIXTH
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
TAXATION (USE OF FISCAL ELETRONIC[sic] DEVICE) ACT, 2018
AN ACT to provide for the use of an approved Fiscal Electronic Device by specified taxable
persons at each point of sale on the premises of the taxable persons for tax compliance and
promotion of cashlite sale transactionns[sic]; and for related matters. DATE OF ASSENT: 4th May 2018. PASSED by Parliament and assented to by the President:
Purpose and Application
Section 1—Purpose
The purpose of this Act is to
(a) maximise revenue collection,
(b) minimise the incidence of revenue suppression, and
(c) obtain an accurate record of the volume of sales of each taxable person, and
(d) promote cashless payment in sales transactions by obliging specified taxable persons to use
a Fiscal Electronic Device approved by the Ghana Revenue Authority. Section 2—Application
(1) This Act applies to a person specified in the First Schedule. (2) The Minister may, on the recommendation of the Board, by legislative instrument, amend
the First Schedule.

person specified in the First Schedule. (2) The Minister may, on the recommendation of the Board, by legislative instrument, amend
the First Schedule.

Obligation to Use Fiscal Electronic Device and Conditions for Use
Section 3—Obligation to use Fiscal Electronic Device
3

Obligation to Use Fiscal Electronic Device and Conditions for Use
Section 3—Obligation to use Fiscal Electronic Device
3

(1) A person specified in the First Schedule shall. (a) use an approved Fiscal Electronic Device, and
(b) keep another of that Device as a back-up at a location on the premises of the person as
determined by the Commissioner-General
(2) Subject to section 37
(a) purchase for use the approved Fiscal Electronic Device from a supplier licensed by the
Authority; and
(b) cause the Fiscal Electronic Device to be installed at a conspicuous location on the premises
of that person determined in accordance with subsection (1). (3) The supplier shall before the activation of the Fiscal Electronic Device, train the person in
the appropriate use of the Device. (4) A person who contravenes subsection (1) commits an offence and is liable on summary
conviction to a fine of not less than five hundred penalty units and not more than two thousand
penalty units or to a term of imprisonment of not less than two years and not more than four
years, or to both.

y units and not more than two thousand
penalty units or to a term of imprisonment of not less than two years and not more than four
years, or to both.

Section 4—Activation of Fiscal Electronic Device
(1) Where a Fiscal Electronic Device assigned to a taxable person is installed by the supplier,
that person shall, for purposes of verification, registration and activation of the Device, submit
to the supplier, a copy of the Value Added Tax certificate issued by the Authority to that person
together with a completed Fiscal Electronic Device registration form. (2) The supplier shall, on receipt of the copy of the Value Added Tax certificate and the
completed Fiscal Electronic Device registration form, key in the particulars of that person as
specified on that certificate on the web portal set up for that purpose by the Authority. (3) The Fiscal Electronic Device shall be activated if the name of the person, the Taxpayer
Identification Number of that person and the serial number of that Device is authenticated on
the web portal of the Authority.

he person, the Taxpayer
Identification Number of that person and the serial number of that Device is authenticated on
the web portal of the Authority.

Section 5—Obligation to put Fiscal Electronic Device to appropriate use
(1) Where a Fiscal Electronic Device has been activated under section 4 for use by a person,
that person shall
(a) exercise care in the use of the Fiscal Electronic Device;
(b) obtain a user manual for the Fiscal Electronic Device from the supplier and keep that
manual;
(c) use the Fiscal Electronic Device in accordance with the user manual and other instructions
given for the use of the Device;
(d) display at a conspicuous place on the premises from where the person undertakes business,
a decal issued by the Authority; and
4

se of the Device;
(d) display at a conspicuous place on the premises from where the person undertakes business,
a decal issued by the Authority; and
4

(e) make the Fiscal Electronic Device available for inspection by an authorised officer of the
Authority. (2) A person who, with intent to defraud, takes steps to use a Fiscal Electronic Device in a
manner that is misleading or deceptive or is aimed at manipulating information sent to the
Fiscal Electronic Data Management system or back-end system of the Authority, commits an
offence and is liable on summary conviction to a fine of not less than twenty thousand penalty
units and not more than thirty thousand penalty units or to a term of imprisonment of not less
than five years and not more than ten years, or to both. Section 6—Issuance of fiscal receipt
(1) A person shall use a Fiscal Electronic Device for subsequent transactions from the moment
the Fiscal Electronic Device is activated and shall issue a fiscal receipt to each customer to
whom a sale is made or a service is provided. (2) A person who is required to issue a fiscal receipt under subsection (1), shall not issue a
fiscal receipt which displays a sum which is lesser than the sum actually paid for the purchase.

iscal receipt under subsection (1), shall not issue a
fiscal receipt which displays a sum which is lesser than the sum actually paid for the purchase.

(3) The person shall ensure that the content of the fiscal receipt contains the information
specified in the Second Schedule. (4) Subject to subsection (2) of section 8, a person who contravenes subsections (1) and (2)
commits an offence and is liable on summary conviction to a fine of not less than five hundred
penalty units and not more than two thousand penalty units or to a term of imprisonment of not
less than two years and not more than four years, or to both.

y units and not more than two thousand penalty units or to a term of imprisonment of not
less than two years and not more than four years, or to both.

(5) Without limiting subsection (4), the Authority may for the tax loss occasioned by the
contravention of subsection (1), impose a penalty on a person who contravenes subsection (1)
as follows:
(a) where the person is assigned to a Small Taxpayer Office of the Authority for purposes of
management of the tax related issues of that person, an amount of not more than the Cedi
equivalent of six thousand currency points;
(b) where the person is assigned to a Medium Taxpayer Office of the Authority for purposes
of management of the tax related issues of that person, an amount of not more than the Cedi
equivalent of thirty thousand currency points; and
(c) where the person is assigned to a Large Taxpayer Office of the Authority for purposes of
management of the tax related issues of that person, an amount of not more than the Cedi
equivalent of One Hundred and Fifty Thousand currency points. (6) For purposes of this section, "fiscal receipt" means a fiscal document bearing the content
specified in the Second Schedule, printed by a Fiscal Electronic Device for the customer for
the supply of goods or services supplied to the customer.

specified in the Second Schedule, printed by a Fiscal Electronic Device for the customer for
the supply of goods or services supplied to the customer.

Section 7—Records to be kept by Fiscal Electronic Device user
A person who is assigned the use of a Fiscal Electronic Device shall keep the following for at
least six years:
5

ept by Fiscal Electronic Device user
A person who is assigned the use of a Fiscal Electronic Device shall keep the following for at
least six years:
5

(a) the medium for storage of sales transaction details which allows easier fiscal data inside
that medium in a read-only mode; and
(b) a print out of a summary sales report generated by the Fiscal Electronic Device. Section 8—Defective or malfunctioning Fiscal Electronic Device
(1) A person for whom a Fiscal Electronic Device has been installed for use shall report any
malfunction of or defect in the Device to the supplier and the Commissioner-General
concurrently within one hour after becoming aware of the malfunction or defect. (2) The supplier shall rectify the defect or replace the malfunctioning Fiscal Electronic Device
within twenty-four hours after the supplier has received the report mentioned in subsection (1). (3) Where a Fiscal Electronic Device becomes defective or malfunctional, the person for whom
the Device has been installed shall immediately activate the back-up Fiscal Electronic Device.

becomes defective or malfunctional, the person for whom
the Device has been installed shall immediately activate the back-up Fiscal Electronic Device.

(4) A person who makes a report under subsection (1) shall
(a) where the back-up Fiscal Electronic Device is activated but fails to function; and
(b) in the circumstance specified in paragraph (a) while awaiting the repair or replacement of
the defective or malfunctioning Fiscal Electronic Device issue the Commissioner-General's
invoice to a customer for each transaction engaged in within the period permitted by subsection
(2). (5) A person who issues the Commissioner General's invoice under subsection (4), shall, upon
the rectification of the defective Fiscal Electronic Device or repair of the malfunctioning of
that Device, transfer the transactions for which the Commissioner General's invoice were
issued to the Fiscal Electronic Device. (6) A supplier who contravenes subsection (2) commits an offence, and is liable on summary
conviction to a fine of not less than five hundred penalty units and not more than two thousand
penalty units. Section 9—Records
(1) A person specified in the First Schedule shall keep an Inspection Booklet in respect of the
Fiscal Electronic Device.

lty units. Section 9—Records
(1) A person specified in the First Schedule shall keep an Inspection Booklet in respect of the
Fiscal Electronic Device.

(2) An Inspection Booklet shall contain
(a) the time of malfunction of the Device;
(b) the time at which the person made a report of the malfunction to the supplier and the
Commissioner-General;
(c) the description of the malfunction;
(d) the name and designation of the person who made the report of the malfunction of the
Device;
(e) findings made by a supplier or an approved technician upon inspection of the Device; and
(f) the status of the Device including whether the Device was repaired or replaced. 6

ier or an approved technician upon inspection of the Device; and
(f) the status of the Device including whether the Device was repaired or replaced. 6

Section 10—Error in issuing fiscal receipt
Where a person specified in the First Schedule or an employee [sic] that person makes an error
in the course of issuing a fiscal receipt for a transaction, that person shall
(a) rectify the error in accordance with administrative directives issued by the Commissioner
General; and
(b) when filing monthly returns, print the receipt on which the error is made or cause that
receipt to be printed for reconciliation by the Commissioner-General. Section 11—Return of goods sold
Where a person specified in the First Schedule operates a policy of allowing customers to return
goods purchased from that person for refund of the money paid, that person shall, on the return
of the goods, issue to the customer, a refund receipt in accordance with the instructions of the
Commissioner-General. Section 12—De-registered person
(1) A person who has been de-registered by the Authority for stated reasons shall, within five
days from the date of deregistration, submit the Fiscal Electronic Device to the supplier for de
activation and reconfiguration of the Device.

in five
days from the date of deregistration, submit the Fiscal Electronic Device to the supplier for de
activation and reconfiguration of the Device.

(2) A supplier to whom an activated Fiscal Electronic Device is returned for deactivation shall,
revalue the Fiscal Electronic Device and advise the Authority on the status of the Device before
reassigning that Fiscal Electronic Device to another person. Section 13—Truncated use of Fiscal Electronic Device
(1) Where the use of a Fiscal Electronic Device is truncated as a result of it being stolen or
being disabled through any other means, the person to whom the Device is assigned shall make
a report of that fact within two working days to
(a) the Authority; and
(b) the Police. (2) A person who contravenes subsection (1) commits an offence and is liable on summary
conviction to a fine of not less than five hundred penalty units and not more than two thousand
and five hundred penalty units.

d is liable on summary
conviction to a fine of not less than five hundred penalty units and not more than two thousand
and five hundred penalty units.

(3) Where the use of a Fiscal Electronic Device is truncated under subsection (1), the person to
whom the Device is assigned shall
(a) where the back-up Fiscal Electronic Device is unavailable, and
(b) while awaiting the replacement of the truncated Fiscal Electronic Device, issue the
Commissioner-General's invoice to a customer for each transaction engaged in until another
Fiscal Electronic Device is assigned to that person. (4) A person who issues the Commissioner General's invoice under subsection (3) shall, upon
the replacement of the Fiscal Electronic Device transfer the transactions for which the
Commissioner General's invoice was issued to the Fiscal Electronic Device. 7

t of the Fiscal Electronic Device transfer the transactions for which the
Commissioner General's invoice was issued to the Fiscal Electronic Device. 7

(5) The supplier shall replace the Fiscal Electronic Device within twenty-four hours after the
Authority notifies the supplier of the truncation. (6) A person who contravenes subsection (3) or (4) commits an offence, and is liable on
summary conviction to a fine of not less than one thousand penalty units and not more than
two thousand five hundred penalty units or to a term of imprisonment of not less than two years
and not more than five years or to both. (7) A person who contravenes subsection (5) commits an offence, and is liable on summary
conviction to a fine of not less than one thousand penalty units and not more than two thousand
five hundred penalty units. Section 14—Maintenance of records extracted from Fiscal Electronic Device
The Authority shall extract records maintained in the internal memory of a Fiscal Electronic
Device and shall keep the records for at least six years; where the Device
(a) is de-activated by the Authority;
(b) has reached its maximum operational capacity; or
(c) is rendered un-operational.

six years; where the Device
(a) is de-activated by the Authority;
(b) has reached its maximum operational capacity; or
(c) is rendered un-operational.

Section 15—Duty to report change in business location
A person to whom a Fiscal Electronic Device is assigned shall, in accordance with section 18
of the Value Added Tax Act, 2013 (Act 870), report a change in the location of the business
and in other particulars of that person to the Commissioner-General. Supply of Fiscal Electronic Device and Requirements for Supply
Section 16—Supply of Fiscal Electronic Device
(1) A person shall not supply a Fiscal Electronic Device to a person specified in the First
Schedule of this Act unless that person is licensed by the Authority for that purpose. (2) A person who contravenes subsection (1) commits an offence, and is liable on summary
conviction to a fine of not less than one thousand penalty units and not more than two thousand
five hundred penalty units or to a term of imprisonment of not less than three years and not
more than five years or to both. Section 17—Qualification for licensing as Fiscal Electronic Device supplier
A person qualifies to be licensed as a supplier of a Fiscal Electronic Device if that person
satisfies the criteria set out in the Third Schedule.

ier
A person qualifies to be licensed as a supplier of a Fiscal Electronic Device if that person
satisfies the criteria set out in the Third Schedule.

Section 18—Application for licence as Fiscal Electronic Device supplier
(1) A person who intends to be licensed as a supplier of a Fiscal Electronic Device may apply
to the Authority for a licence in the manner determined by the Authority and the application
shall be submitted with the prescribed fee. (2) The application shall be submitted to the Commissioner-General. 8

by the Authority and the application
shall be submitted with the prescribed fee. (2) The application shall be submitted to the Commissioner-General. 8

(3) The Commissioner-General shall acknowledge receipt of an application not later than
fourteen days after receipt of the application. (4) The Authority shall consider the application and may grant or refuse the licence within sixty
days from the date of acknowledging receipt of the application. (5) The Authority shall, where an application made under subsection (2) is refused, state the
reasons for the refusal. (6) The Authority may request the applicant to provide further information and may for that
purpose extend the period for the grant of the licence. Section 19—Issue of licence
(1) Where an applicant satisfies the qualification and conditions required for the issue of a
licence, the Authority shall approve the application and issue a licence to the applicant to
purchase, supply, install and repair a Fiscal Electronic Devices[sic]. (2) Despite subsection (1), the Authority may, for reasons of public interest or public safety
and order decide not to issue a licence to an applicant and shall inform the applicant of its
decision and the reasons for the decision.

public safety
and order decide not to issue a licence to an applicant and shall inform the applicant of its
decision and the reasons for the decision.

(3) A supplier who is issued a licence under this section shall display the licence at a
conspicuous place at the business premises of the supplier. Section 20—Purchase, supply and activation of Fiscal Electronic Device
(1) A licensed supplier shall
(a) comply with procedure prescribed by the Authority for the purchase, supply, installation,
activation and repair or replacement of a Fiscal Electronic Device and file a report in relation
to that procedure in a manner prescribed by the Authority; and
(b) keep record of all distributor companies the supplier deals with in respect of the Fiscal
Electronic Device and notify the Authority of the distributor network. (2) The supplier shall specify in the report mentioned in paragraph (a) of subsection (1) among
other things,
(a) of subsection (1) among other things,
(a) the date of supply of the Device;
(b) the serial number of the Device;
(c) the manufacturer of the Device;
(d) the person to whom the Device is assigned; and
(e) the location of the Device. (3) The obligations of a distributor company under this Act is the same as that of the supplier,
where a supplier works through a network of distributors.

The obligations of a distributor company under this Act is the same as that of the supplier,
where a supplier works through a network of distributors.

Section 21—Technical inspection
9

Section 21—Technical inspection
9

(1) The Authority shall ensure that a technical inspection of a Fiscal Electronic Device is
conducted half yearly by each supplier. (2) The supplier shall submit a monthly report on technical inspections conducted in the month
to which the report relates, to the Authority. (3) The supplier shall, among other things, specify in the report,
(a) cases of malfunction of a Fiscal Electronic Device; and
(b) routine maintenance, repairs and replacements related to each Fiscal Electronic Device. Section 22—Validity of licence
A licence issued under section 19 is valid for five years. Section 23—Renewal of licence
(1) Despite section 22, a licence issued is renewable annually. (2) A supplier who requires the licence to be renewed shall apply for the renewal, at least three
months before the expiration of the licence. Section 24—Revocation of licence
The Authority may,
(a) revoke the licence of a supplier if that supplier fails to comply with any of the obligations
specified in sections 8, 13, 20 and 21; and
(b) in addition to any penalty that may be imposed under this Act for the offence of tampering
with a Fiscal Electronic Device by a supplier, revoke the licence of the supplier.

lty that may be imposed under this Act for the offence of tampering
with a Fiscal Electronic Device by a supplier, revoke the licence of the supplier.

Fiscal Electronic Device Manufacturer
Section 25—Qualification of manufacturer of Fiscal Electronic Device
A person qualifies to be selected as a manufacturer of Fiscal Electronic Device if that person
satisfies the criteria specified in the Fourth Schedule. Section 26—Selection of manufacturer of Fiscal Electronic Device
(1) The Authority shall select a manufacturer of a Fiscal Electronic Device in accordance with
the Public Procurement Act, 2003 (Act 663). (2) The Authority shall enter into an agreement with a selected manufacturer of a Fiscal
Electronic Device. Communication Service Provider and Obligations of Communication Service Provider
Section 27—Communication service provider
(1) The Authority may, for purposes of this Act, enter into an agreement with a communication
service provider for the provision of communication services. (2) The Minister may, in consultation with the Board, by legislative instrument make
Regulations to prescribe the obligations of a communications-service provider:
10

may, in consultation with the Board, by legislative instrument make
Regulations to prescribe the obligations of a communications-service provider:
10

Miscellaneous Provisions
Section 28—Technical Committee
(1) For purposes of licensing suppliers of Fiscal Electronic Devices, the Board shall constitute
a Technical Committee which shall include one representative each from each of the
institutions specified in the Fifth Schedule. (2) The Commissioner-General shall specify in the letter to a specified institution requesting
for nomination to the Technical Committee, the expertise required of the nominee. Section 29—Obligation of purchaser to collect receipt
(1) A person who purchases goods or procures a service from a taxpable[sic] person under this
Act shall
(a) collect a fiscal receipt for the transaction;
(b) ensure that the fiscal receipt issued reflects the exact payment for the purchase or service;
and
(c) keep the fiscal receipt and make the fiscal receipt available for inspection by a person
authorised by the Ghana Revenue Authority.

r service;
and
(c) keep the fiscal receipt and make the fiscal receipt available for inspection by a person
authorised by the Ghana Revenue Authority.

(2) A purchaser of goods or services under subsection (1) who accepts a receipt which displays
a sum lesser than the sum actually paid for the purchase commits an offence and is liable on
summary conviction to a fine of not more than five hundred penalty units or to a term of
imprisonment of not less than one year and not more than two years, or to both. Section 30—Lottery with receipts
(1) The receipt number of each fiscal receipt issued to a customer may be used by that customer
to enter a lottery draw organised, by the Authority in collaboration with the National Lottery
Authority. (2) The modalities for organising the lottery shall be specified by the Authority by Notice
published in the Gazette and in two daily newspapers of national circulation. Section 31—Administrative directives
The Commissioner-General may give administrative directives for the implementation of this
Act and Regulations made under this Act, but in particular, to determine other obligations of a
person to whom a Device is assigned.

mentation of this
Act and Regulations made under this Act, but in particular, to determine other obligations of a
person to whom a Device is assigned.

Section 32—Offences
(1) A person who
(a) tampers with a Fiscal Electronic Device; or
(b) deliberately causes damage to a Fiscal Electronic Device;
commits an offence and is liable on summary conviction to a fine of not less than five hundred
penalty units and not more than two thousand penalty units or to a term of imprisonment of not
less than two years and not more than four years, or to both. 11

nits and not more than two thousand penalty units or to a term of imprisonment of not
less than two years and not more than four years, or to both. 11

(2) Without limiting subsection (1), the Authority may, for the tax losses occasioned by a
contravention of subsection (1) impose an administrative penalty on the person who
contravenes subsection (1). (3) The administrative penalty mentioned in subsection (2) shall be computed by the Authority
in accordance with section 74 of the Revenue Administration Act, 2016 (Act 915). Section 33—Compounding of offences
The Authority may, in accordance with section 86 of the Revenue Administration Act, 2016
(Act 915), compound an offence committed by a person under this Act. Section 34—Regulations
The Minister in consultation with the Board may, by legislative instrument, make Regulations
to
(a) prescribe the maximum number of suppliers that may be licensed by the Authority;
(b) provide for procedures for the supply, installation, activation, repair or replacement and
filing a report in relation to the procedures;
(c) prescribe the obligations of a communication service provider;
(d) amend the Schedules except the Sixth Schedule; and
(e) provide for any other matter for the effective and efficient implementation of this Act.

r;
(d) amend the Schedules except the Sixth Schedule; and
(e) provide for any other matter for the effective and efficient implementation of this Act.

Section 35—Interpretation
In this Act, unless the context otherwise require,
"Authority" means the Ghana Revenue Authority established under section 1 of the Ghana
Revenue Authority Act, 2009 (Act 791);
"Board" means the governing body of the Ghana Revenue Authority constituted under section
4 of the Ghana Revenue Authority Act, 2009 (Act 791);
"Commissioner-General" means the person appointed as Commissioner-General of the Ghana
Revenue Authority under section 13 of the Ghana Revenue Authority Act, 2009 (Act 791);
"communication service provider" means a person licensed or authorised to provide
communication service by the National Communications Authority under section 3 of the
Electronic Communications Act, 2008 (Act 775) to provide a public electronic communication
service or network or voice telephony service;
"currency points" has the meaning assigned in section 108 of the Revenue Administration Act,
2016 (Act 915);
"Device" means a Fiscal Electronic Device;
"decal" means a sticker label issued by the Authority to a person to indicate that that person is
authorised by the Authority to use a Fiscal Electronic Device;
12

a sticker label issued by the Authority to a person to indicate that that person is
authorised by the Authority to use a Fiscal Electronic Device;
12

"electronic communications service" includes the provision of an electronic communication
service, a closed user group service, a private service, a radio communication service and a
value added service;
"Fiscal Electronic Device" means a machine approved by the Authority and designed by an
approved manufacturer for use in business for efficient management control for purposes of
this Act;
"good corporate citizenship" means the extent to which a business meets the social, legal,
ethical and economic responsibilities of the business;
"manufacturer" means a person appointed by the Authority in accordance with this Act to
produce Fiscal Electronic Devices for use in the country;
"location" means in the case of a taxable person .who provides services, the point of payment
for the services rendered or
"Minister" means the Minister responsible for Finance; "refund receipt" means a special receipt
prescribed by the Commissioner-General for use by a taxable person who operates a policy that
allows a customer to return goods purchased;
"specified taxable person" means a person mentioned in the First Schedule;
"report' means a written or an electronic account containing the requisite information to be
submitted to the appropriate authority;
"supplier" means a person licensed in accordance with section 18 as a supplier of Fiscal
Electronic Devices;
"Taxpayer Identification Number certificate" means a document issued by the Commissioner
General of the Authority to a registered taxpayer under section 13 of the Revenue
Administration Act, 2016 (Act 915);
"Technical Committee" means the Fiscal Electronic Device Technical Committee of the Board
referred to in section 29[sic];
"technician" means a person trained by the supplier of Fiscal Electronic Devices or the
Authority as a technical personnel to install a Fiscal Electronic Device, and to provide repair
and maintenance services with respect to that Device;
"transaction" includes a taxable transaction under the Value Added Tax Act, 2013 (Act 870);
and
"web portal" means an internet website of the Authority specially designed for use by a taxable
person to view transactions of that taxable person and to generate various reports.

t website of the Authority specially designed for use by a taxable
person to view transactions of that taxable person and to generate various reports.

Section 36—Consequential amendments
In furtherance of section 2, the enactments specified in the first column of the Sixth Schedule
are amended to the extent specified in the second column of that Schedule. Section 37—Transitional provisions
13

he first column of the Sixth Schedule
are amended to the extent specified in the second column of that Schedule. Section 37—Transitional provisions
13

(1) Despite subsection (2) of section 3, the Authority shall through a licensed supplier, assign
for use not more than five approved Fiscal Electronic Devices to each person who on the date
of commencement of this Act falls within the category of persons specified in the First
Schedule and the cost of the device and its installation shall be borne by the Authority. (2) The Authority shall distribute the Fiscal Electronic Device to the persons who qualify under
subsection (1) within a period of two years after the date of commencement of this Act. (3) A person who is entitled under subsection (1) may, at the expense of that person, purchase
additional Fiscal Electronic Devices after being supplied with Fiscal Electronic Devices to the
specified limit, if the additional Fiscal Electronic Devices are necessarily required for the
operation of the business of that person. (4) A person who is authorised by the Commissioner-General in accordance with
(a) regulation 26 of the Value Added Tax Regulations, 2016 (L.I. 2243) to operate a retail
scheme, or
(b) regulation 28 of the Value Added Tax Regulations, 2016 (L.I.

6 of the Value Added Tax Regulations, 2016 (L.I. 2243) to operate a retail
scheme, or
(b) regulation 28 of the Value Added Tax Regulations, 2016 (L.I.

2243) to operate any other
scheme
shall, on the commencement of this Act, cease to operate the retail scheme or other scheme. (5) Despitee[sic] subsection (4), a taxable person authorised to operate a retail or other scheme
shall continue to operate that retail or other scheme until the Commissioner-General applies
this Act to that person in accordance with subsection (2) of section 39[sic]. Section 38—Commencement
(1) With the exception of this section, the other provisions of this Act commence on a date to
be determined by the Minister by a Notice published in the Gazette and in at least two daily
newspapers of national circulation. (2) The Commissioner-General may apply the provisions of the Act in phases to a taxable
person. SCHEDULES
FIRST SCHEDULE
(sections 2, 3(1), 9(1), 10, 11 and 35)
Persons to whom this Act applies
1. A taxable person under the Value Added Tax Act, 2013 (Act 870). SECOND SCHEDULE
(section 6(3))
Content of Fiscal Receipt
A fiscal receipt shall
(A) have a header that specifies the
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Added Tax Act, 2013 (Act 870). SECOND SCHEDULE
(section 6(3))
Content of Fiscal Receipt
A fiscal receipt shall
(A) have a header that specifies the
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(i) taxable person,
(ii) name,
(iii) business address,
(iv) email address,
(v) Tax Office,
(vi) telephone number,
(vii) Taxpayer Identification Number,
(viii)taxpayer FED registration ID,
(ix) Fiscal Electronic Device Number (2-digit manufacturer code, 2-digit supplier code, serial
no), and
(x) Tax Identification Number of customer (if known);
(B) have a body that specifies
(i) the fiscal receipt number (serial transaction number of the day followed by cumulative
transaction number),
(ii) the Daily Z report number,
(iii) for each item,
(a) item description,
(b) quantity,
(c) price per unit,
(d) amount, ,
(e) tax code applicable, and
(f) tax amount (Value Added Tax and National Health Insurance Levy),
(iv) the total amount in Cedis before tax,
(v) the total amount of tax,
(vi) the total amount of tax payable in Cedis,
(vii) the payment method, and
(viii) the number of items sold; and
(C) have a footer that specifies
(i) the date and time,
(ii) the Fiscal Electronic Journal Serial No.
(iii) Electronic Journal Activation date,
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and
(C) have a footer that specifies
(i) the date and time,
(ii) the Fiscal Electronic Journal Serial No.
(iii) Electronic Journal Activation date,
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(iv) the fiscal receipt notification,
(v) the fiscal logo (Manufacturer ID)
(vi) QR-2017 code 57x57 (Quick Response Code).

(iv) the fiscal receipt notification,
(v) the fiscal logo (Manufacturer ID)
(vi) QR-2017 code 57x57 (Quick Response Code).

THIRD SCHEDULE
(section 17)
Qualification to be licensed as Fiscal Electronic Device Supplier
A person qualifies to be licensed as a Fiscal Electronic Device supplier if that person
(a) is a corporate body, with at least sixty percent, Ghanaian ownership:
(b) provides valid Tax Clearance Certificate;
(c) provides evidence of agreement with all approved manufacturers to supply their products;
(d) has a service maintenance network with requisite trained technicians to support the supplies;
(e) has the ability to acquire adequate spare parts to support the operations of the Fiscal
Electronic Device;
(f) has the key technical staff with experience in a related business of supplying similar
electronic devices;
(g) has the financial capability to obtain from all the approved Fiscal Electronic Device
manufacturers for supply, at least five thousand Fiscal Electronic Devices, spread equally
among the manufacturers;
(h) can provide to the Authority, samples of the Fiscal Electronic Device to be supplied; and
(i) signs an agreement to make available samples of the Fiscal Electronic Device imported for
supply to the Technical Committee for purposes of comparing the imported Devices with the
prototype Fiscal Electronic Device submitted by that supplier to the Authority under paragraph
(h).

urposes of comparing the imported Devices with the
prototype Fiscal Electronic Device submitted by that supplier to the Authority under paragraph
(h).

FOURTH SCHEDULE
(section 25)
Qualification as manufacturer of Fiscal Electronic Device
1. Prequalification
The prequalification information includes
(a) company profile;
(b) profile of key technical staff;
(c) records that demonstrate that the manufacturer has the capacity to supply devices of the
nature and to the effect required including reference letters from at least two institutions,
preferably tax authorities, from at least two different countries to which the manufacturer has
supplied similar devices;
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t least two institutions,
preferably tax authorities, from at least two different countries to which the manufacturer has
supplied similar devices;
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(d) documents to show that the manufacturer has a minimum of three years experience in the
supply of the Device or similar devices;
(e) country of registration of manufacturer;
(f) manufacturer's statement [ISO 9001, ISO 14 001, ISO 27 001, IS08001 and ISO 18001];
(g) company or registration certificate of the manufacturer;
(h) Taxpayer Identification Number certificate or its equivalent in the country of the bidder or
a statement from the tax authorities in the country of origin of the manufacturer, indicating that
the Taxpayer Identification Number certificate or its equivalent is not issued; and
(i) valid Tax Clearance Certificate or its equivalent in the country of the manufacturer or a
statement from the tax authorities in the country of origin of the manufacturer, indicating that
the certificate or its equivalent is not issued. 2.

a
statement from the tax authorities in the country of origin of the manufacturer, indicating that
the certificate or its equivalent is not issued. 2.

Approval before manufacture
The manufacturer shall provide the following information to the Authority:
(a) technical details and design drawings for the items to be supplied for approval before
manufacture;
(b) an undertaking that where the Authority fails to accept the goods, the manufacturer shall
accept the goods and replace the goods or make the necessary alterations at no cost to the
Authority;
(c) accounts certified as true copy of originals by source;
(d) total turnover which must be more than twenty-five million United States Dollars in the last
three years and must be supported by certified true copies of original with certifying officer
name well printed on the documents for easy confirmation;
(e) the profile of the manufacturer stating the core business of and the contribution of Fiscal
Electronic Devices on ratio-basis in the activities of the manufacturer;
(f) official government records that show that the manufacturer has been operational for more
than seven years;
(g) curriculum vitae of key technical staff;
(h) general information on the management structure of the manufacturer, and which make
provision for suitably qualified personnel to fill key positions as required during the period of
the contract implementation; and
(i) information on a prime candidate and on an alternate candidate for each key position, both
of whom meet the experience requirement specified.

and
(i) information on a prime candidate and on an alternate candidate for each key position, both
of whom meet the experience requirement specified.

FIFTH SCHEDULE
(section 28)
Composition of Fiscal Electronic Device Technical Committee
1. Ministry of Finance
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FIFTH SCHEDULE
(section 28)
Composition of Fiscal Electronic Device Technical Committee
1. Ministry of Finance
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2. Ghana Revenue Authority
3. Information Technology Agency
4. Standards Authority
5. Attorney General's Department
6. Ministry of Trade and Industry
SIXTH SCHEDULE
(sections 34 and 36)
Consequential amendments
Column 1 Column 2
The Value Added Tax Act, 2013 (Act 870) is amended
(a) in section 41 by the insertion after subsection (8), of "(8A) A person satisfies the
requirement under subsections (1) and (3), if that person issues a fiscal receipt in accordance
with the Taxation (Use of Fiscal Electronic Device) Act, 2018 (Act.

nder subsections (1) and (3), if that person issues a fiscal receipt in accordance
with the Taxation (Use of Fiscal Electronic Device) Act, 2018 (Act.

).";
(b) in section 48 by the insertion after subsection (4), of
"(4A) Despite subsection (1), a taxable person who is issued a Fiscal Electronic Device for use
(a) shall, for purposes of claiming deductible input tax in accordance with this section, give the
Taxpayer Identification Number of that taxable person to a vendor who is a registered taxable
person whenever the taxable person is making purchases of taxable supplies from that vendor;
and
(b) may deduct from output tax, deductible input tax in respect of which the Taxpayer
Identification Number of the taxable person has been given to the vendor, before the end of the
tax period to which the input tax relates."; and
(c) In section 52 by the insertion after subsection (2), of
"(2A) Subject to section 26 of the Electronic Transactions Act, 2008 (Act 772) and subsection
(2), a taxable person who is required under the Taxation (Use of Fiscal Electronic Device) Act,
2018 (Act ) to use a Fiscal Electronic Device may file tax returns electronically through the use
of the Fiscal Electronic Device."
Date of Gazette Notification: 4th May 2018. 18