The Ghana Revenue Authority (GRA) has recently launched the Supplies of Electronic Services VAT Payment Portal. The portal includes links for registration and filing for the payment of VAT and other taxes by non-resident persons that provide digital/electronic services for use and enjoyment in Ghana, other than through a VAT registered agent. Although not clear from the GRA website, the registration and filing requirements reportedly apply from 1 April 2022 for all e-commerce platforms and digital platforms with no physical presence in Ghana. Some key points as explained in the registration FAQ include the following: What are some examples of...