The Ghana Revenue Authority (GRA) is set to begin implementing the Fiscal and Accounting Devices Act in the last quarter of 2026, in a move aimed at strengthening tax compliance and improving the monitoring of business transactions.

Commissioner-General of the GRA, Anthony Kwasi Sarpong, said the implementation will require businesses to use government-approved fiscal devices for their transactions.

According to him, the devices will give the tax authority greater visibility over business transactions and help improve the accuracy of tax reporting.

A key focus of the initiative will be the collection and accounting of Value Added Tax (VAT), with the GRA seeking to ensure that businesses properly record and account for VAT generated from their sales.

The implementation forms part of broader efforts by the Authority to modernise tax administration and enhance the use of technology in monitoring economic activity.

The fiscal devices are expected to provide the GRA with transaction-level information, strengthening its capacity to identify discrepancies between business sales and tax declarations.

For businesses, the rollout will introduce new compliance requirements as they transition to the approved devices. The GRA is expected to provide further details on the implementation process, including the categories of businesses affected and operational requirements, ahead of the Q4 2026 rollout.

The move comes as the government continues to pursue measures to improve domestic revenue mobilisation and strengthen compliance within the tax system.