The Ghana Revenue Authority (GRA) launched the Real-Time VAT Collection (RTVAT) system on October 15 on the Sentinal platform. Tax is now withheld at the moment of payment for foreign digital services made by card or wallet issued in Ghana, rather than declared by the foreign seller itself.
Banks, payment providers, e-money issuers and other licensed processing companies collect the tax. Participants named include mobile money operators MTN Mobile Money, Telecel Cash and AirtelTigo Money. The rate is unchanged: 20% in total, with 15% for VAT and two levies of 2.5% each.
GRA rules classify gambling as a digital service. But a payment provider being connected to the system does not mean the tax is taken from every transaction. The RTVAT rules do not explain whether this applies to topping up a bookmaker account before placing a bet.
Gideon Boako, a member of Ghana's parliament, criticized the system. According to him, it risks erroneous deductions and difficulties in getting money back.
For affiliate partners with traffic from Ghana, an open question is whether the first deposit will shrink after the deduction and how this will affect FTD payouts. A mandatory 20% withholding on all bookmaker deposits has not been confirmed so far.
