VALUE ADDED TAX (VAT) AND

NATIONAL HEALTH INSURANCE

LEVY (NHIL)

FILLING IN THE VAT/NHIL

RETURN

Public Notice 6 (PN 6)

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Issued by:

THE VAT SERVICE

P. O. BOX 17177, ACCRA

Location
INTERNAL REVENUE SERVICE
HEADQUARTERS ANNEX,
MINISTRIES AREA, ACCRA

For more information, contact other VAT Service Offices

throughout the country.
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This Notice will help individuals and businesses know how to file a VAT/NHIL Return under the
provisions of the VAT Act 1998 (Act 546) and the VAT Regulations, 1998 (L.I. 1646) as
amended, with reference to the National Health Insurance Act 2003 (Act 650) on collection of
the National Health Insurance Levy (NHIL).
It is important to remember that a booklet such as this one cannot give taxpayers all the
information they need to know about the VAT and NHIL. Registered persons and the general
public are therefore advised to study the laws on VAT and NHIL or contact the local VAT Office
near them for necessary assistance.
SECTION 1 - INTRODUCTION
The purpose of this Notice is to explain the legal requirements relating to VAT/NHIL returns and
provide guidance on their completion and submission.
The law is contained in the Value Added Tax Act, 1998 (Act 546) and the Value Added Tax
Regulations, 1998 (L.I. 1646) which prescribe the requirements and procedures for completion
and submission of returns.
By the provisions of the National Health Insurance Act 2003 (Act 650) under which the National
Health Insurance Levy (NHIL) is imposed, the law and procedures for collection of VAT are to
be applied for collection of the NHIL. Thus with effect from the month of August 2004 when
collection of NHIL commenced simultaneously with collection of VAT, registered persons are
required to submit a composite return providing details of both VAT and NHIL. This return,
termed the VAT/NHIL Return, is required to be submitted each month in line with the provisions
of the VAT Act on completion and submission of returns.
VAT/NHIL returns cover transactions for periods of one calendar month and must be submitted
not later than the last working day of the ensuing month, e.g. the VAT/NHIL return for January
2006 transactions must be submitted not later than the last working day of February 2006.
The VAT/NHIL return, a specimen of which is produced as Appendix A, is simple and the
following guidance will help you to complete it.
SECTION 2 DOS AND DONTS
Please refer to Appendix A whilst reading through this section.
Please do:

Fill in Box 1 if applicable, before you start filling in the return (see also Section 3 below);

Fill in Boxes 2 to 12 and either 13 or 14. Fill in Box 15 only if you have a credit of VAT/NHIL
from the previous month which has not been refunded to you.

Write the required amount in each box or put None if appropriate.

Correct any mistakes simply by crossing out the figure; then enter the correct figure
and your initials.
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Please do not:

Alter the details already printed on the return, particularly the Taxpayer Identification
Number (TIN) or the dates. If any of these are wrong or you have a query, write a separate
letter on these to your Local VAT Office.

Enter any amounts in Pesewas.

Write in any boxes or areas labelled For Official Use.

SECTION 3 BEFORE YOU START

Again refer to Appendix A whilst reading through this section.
Nil Return
If you have not traded during a particular period and therefore have no VAT/NHIL on purchases
(Input Tax) to recover or VAT/NHIL on sales or disposals (Output Tax) to declare, all you are
required to do is to tick Box 1 on the form.
You must then complete the Declaration section of the form and submit it at your local VAT
Office after the month covered by the return, but not later than the last working day of the
following month.
Final Return
If you wish to cancel your registration (i.e. you are in the process of deregistration), and a final
return has been issued, you must account for VAT/NHIL on stocks and assets on hand at the
close of business on the effective date of cancellation of your registration.
Errors on earlier returns
Any errors you discover on VAT/NHIL returns already submitted must be notified in writing to
your local VAT Office.
If the net result of any errors is an amount payable to the VAT Service you should send full
payment with your disclosure but remember the amount may also be liable to interest. (S.32 of
Act 546).
Your local VAT office will issue an assessment to correct the period in which the error occurred.
SECTION 4 COMPLETING YOUR VAT/NHIL RETURN
Please refer again to Appendix A.
BOX 1
Tick the Box only if you are submitting a NIL return.
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BOX 2
Put in Box 2 the VAT/NHIL value of all your standard rated taxable supplies (exclusive of the
VAT/NHIL due). Do not include the value of exports (Box 4) or supplies on which tax has been
remitted (Box 6).
BOX 3
Put in Box 3 the amount of output VAT/NHIL due on your sales and other outputs.
REMEMBER
Leave out any amounts notified to you as assessments by the VAT Service.
BOX 4
Put in Box 4 the total value of any supplies of goods and/or services supplied at zero-rate during
the period (i.e. Exports made in the period, or supplies of locally produced textbooks and
exercise books or locally manufactured agricultural machinery and other agricultural implements
or tools).
REMEMBER
You cannot zero-rate any supplies as exports unless you hold satisfactory documentary
evidence to show that the goods were actually exported.
BOX 5
Put in Box 5 the total value of any exempt supplies of goods or services made during the period.
REMEMBER
Be sure you have checked Schedule 1 of the VAT Act and the CEPS Tariffs Schedule (i.e. the
HS Code/Classification) to make sure the supplies qualify for exemption. If in doubt contact your
local VAT office for assistance.
BOX 6
Put in Box 6 the value only of any supplies made during the period on which tax has been
officially remitted (relieved).
REMEMBER
These are relief supplies covered by the VAT Act (Schedule 3) and Part III of the Schedule of
Act 650 You must be in possession of properly completed VAT Relief Purchase Orders
(VRPOs) received from your customers/clients for each of such transactions.
BOX 7
Put in Box 7 the VAT/NHIL-exclusive value of your taxable inputs, apart from the value of any
imports or goods removed from a bonded warehouse (Box 9).
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REMEMBER
You should exclude:
Wages and salaries
Income tax and National Insurance Contributions
Money put into and taken out of the business by you
Loans, dividends, and gifts of money
Insurance claims.
BOX 8
Put in Box 8 the total amount of input tax charged to you (i.e. VAT/NHIL paid).
REMEMBER
If you are a newly established business and this is your first return you may be able to include
any VAT/NHIL charged on goods and services acquired before you became registered for VAT.
Please contact your local VAT Office for further details.
If you are a Partially Exempt Trader, your recovery of input tax is subject to the partial
exemption rules (See Public Notice No. 8 Partial Exemption).
Leave out amounts paid on assessments.
BOX 9
Put in Box 9 the VAT/NHIL-exclusive total value of any imports or removals from bonded
warehouses.
BOX 10
Put in Box 10 the total amount of VAT/NHIL charged to you on imports or removals from
warehouses.
REMEMBER
You must have official certified evidence from CEPS for these transactions in the form of
Customs entries, assessment notices and receipts.
BOX 11
Put in Box 11 the sum total of Box 8 (VAT/NHIL charged on purchases and expenses) and Box
10 (VAT/NHIL charged on imports and removals from warehouse).
BOX 12
Put in Box 12 the amount of Input Tax you are entitled to set off against your Output Tax. If you
are a fully taxable person (i.e. all your sales/outputs are taxable), this figure may be the same
amount as the amount entered in Box 11.

REMEMBER
If you are a Partially Exempt Person (your sales/outputs include both taxable and exempt items)
then you can only enter a proportion of the figure shown in Box 11 (See Public Notice No. 8 for
the methods of calculation).
BOX 13 AND BOX 14
Refer to the figures you have put in Boxes 3 and 12; deduct the smaller from the larger and
enter the difference in either Box 13 or Box 14.
If the figure in Box 3 is more than the figure in Box 12, the amount is payable to the VAT Service
and should be entered in Box 13.
If the figure in Box 3 is less than the figure in Box 12, the amount should be entered in Box 14.
This represents tax credit due to you from the VAT Service. The amount will be credited to your
account, to be carried forward and set-off against any payment due to the VAT Service in your
returns for subsequent months. Alternatively, if you qualify for tax refund under S.25 of the VAT
Act 1998 as amended, the amount will be refunded to you by the VAT Service on application,
provided conditions specified are fulfilled.
BOX 15
Please enter in this Box any credit of VAT/NHIL from Box 14 of your return for the previous
month which has not been refunded to you. Do not include this figure in any other Box.
SECTION 5 CHECK LIST
Have you completed every box, writing None where applicable?
Is the Box 11 total correct? (It should be the total of Boxes 8 and 10)
Have you signed and dated the return indicating your name and designation in the business?
If you are paying with a cheque, make sure the cheque is made out to the Commissioner, VAT
Service, and that the details, especially the date and the amount in words and in figures are
correctly indicated. Please ensure that your VAT registration number (i.e. TIN) and telephone
number are indicated at the back of the cheque.
SECTION 6 WHAT IF ..
I lose my VAT/NHIL return?
Request for a new form immediately from you local VAT office to avoid a possible late-return
penalty or interest payments. You must not use a VAT/NHIL return issued for another tax
period, a photocopy, or a return originally issued to another VAT-registered person.
I dont submit my return on time?
If your return is late, or you fail to pay all the VAT/NHIL due, you will be in default and may be
liable to a late-return penalty and/or interest charges. So please remember to send your return
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and any payment due in good time. You can submit your return anytime after the end of the
month, and not necessarily on the last working day of the following month. Endeavour to submit
your returns early to avoid the rush and congestion in your local VAT office on the last working
day of the month!
I have to be away from my business for a time?
You must arrange for someone else to complete your VAT/NHIL returns and make payments for
you.
I have received an assessment for failing to send in a return?
If you do not submit your return on time, the VAT Service will issue an assessment for the
period in question. If you have already sent in your return and payment for the period, check up
from your local VAT Office if they have been received.
I am sending in a return after paying an assessment for non submission of the return for
the same tax period?
Complete the return as usual and submit it to your Local VAT Office. Do not adjust any of the
figures to offset what you have already paid. If the amount payable on the return is more than
the assessment paid, pay the extra; if it is less, you will be credited with the difference by the
VAT Service.
I have received a Notice of Assessment to correct an underpayment of tax detected by a
visiting officer?
You should not include any of the assessed figures on your next VAT/NHIL Return. Where you
owe tax to the VAT Service, please send your payment and the remittance advice separately to
your local VAT office. Any VAT/NHIL due to you will credited to your account with the VAT
Service.
I cant pay all the VAT/NHIL due?
You must still send in your VAT/NHIL return to your local VAT Office by the due date. Please
dont send post-dated cheques. Write separately to your local VAT office explaining why you
cannot pay the full amount due. Remember that you will incur default interest on any unpaid
balance.
I make payments on account?
If you make payments on account, do not adjust any of the figures in the boxes on your
VAT/NHIL return. The amount you should pay is the net liability shown (Box 13) less any
payments on account which have already been made in respect of that period.
I have not received my tax refund for a tax period?
Dont put a query on or with your next return that could cause delay in repayment. Enter any
credit from Box 14 of your return for that month in Box 15 of your return for the next period.
I havent got proof of export for an export or a zero-rated supply?
The positive rate applies and you must account for VAT/NHIL on the supply in your return.
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I cant make an accurate return?

Contact your local VAT office for assistance.
My business circumstances change?
If your business circumstances change you must write to your local VAT Office immediately
giving full details. You will find more information on this in the VAT Service Public Notice 3
(PN3); VAT & NHIL A General Guide.

APPENDIX A
L.I. 1646

VALUE ADDED TAX REGULATIONS, 1998,

REPUBLIC OF GHANA

(REGULATION 29)

VAT & NHIL RETURN

TAX IDENTIFICATION NUMBER (TIN)
DUE DATE FOR SUBMISSION OF RETURN

HERE

1. IF THE RETURN FOR THE PERIOD IS NIL TICK

SUPPLIES OF GOODS
AND/OR SERVICES:
TAXABLE OUTPUTS
DURING THE PERIOD

VALUE OF TAXABLE SUPPLIES (OUTPUT)

(EXCLUDING VAT & NHIL)

RATE OF
VAT + NHIL

VALUE OF ANY OTHER

OUTPUTS DURING
THIS PERIOD

ZERO RATE

EXEMPT

VAT + NHIL REMITTED

VALUE OF TAXABLE SUPPLIES (INPUTS)
(EXCLUDING VAT & NHIL)

PURCHASES AND EXPENSES:

VAT + NHIL

RATE OF
VAT + NHIL

VAT + NHIL

LOCAL INPUTS

IMPORTS

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DURING THIS PERIOD

11.

TOTAL INPUT (VAT + NHIL)

12. DEDUCTIBLE INPUT (VAT + NHIL) FOR THE PERIOD

13. EITHER-NET PAYMENT DUE FOR THE PERIOD

Box 3 minus box 12

14. OR NET CREDIT FOR THE PERIOD

Box 12 minus box 3

15. CREDIT BROUGHT FORWARD FROM LAST MONTH

DECLARATION
VAT

20 COMPLETION NOTES

If you need clarification or assistance in completing this form please contact your local VAT
(FULL NAME OF SIGNATORY IN BLOCK LETTERS)
Office.

HEREBY CERTIFY THAT THE INFORMATION

GIVEN ON THIS
FORM
BOX
1 -IS TRUEIfAND
for COMPLETE;
any reason
SIGNATURE:

I ATTACH CHEQUE NO.

there has been no trading during the period (i.e. month) the form
must still be completed as a NIL return by entering a tick in the Box provided.
NAME OF BANK
Remember that no other BOX entries are required butdaythe Declaration
must still
month
year
be completed and the form must be submittedDATED
by the due date shown.

BOX 2 Enter the following as monthly totals the tax exclusive value of supplies of
FOR OFFICIAL USE
ONLY
goods
and/or services made during the period (month).
day

Date of Receipt

month

year

Amount Paid

Payment Type

Remember to exclude the values of exports (BOX 4) and supplies on which the
tax has been remitted (BOX 6).
day
month
year

Receipt No.

Issued by

APPENDIX A

VETTED BY OFFICER

Entered by

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VAT/NHIL RETURN COMPLETION NOTES (SEE ALSO PUBLIC NOTICE PN6)

BOX 3 -

Enter the amount of VAT/NHIL charged.

BOX 4 -

Enter the value only of any ZERO RATED supplies (e.g. Exports).

BOX 5 -

Enter the value only of any EXEMPT supplies.

BOX 6 -

Enter the value only of any supplies on which authority has been granted to
REMIT (not charge) the tax which would normally have been chargeable.

BOX 7 -

Enter the following as monthly totals, the tax exclusive value of taxable
purchases and expenses incurred during the period (month).
Remember to exclude the value of any imports (BOX 9).

BOX 8 -

Enter the amount of VAT/NHIL charged to you. Remember to exclude any VAT/
NHIL on imports (BOX 10)

BOX 9 -

Enter as monthly total, the tax-exclusive value of any imports.

BOX 10 -

Enter the VAT/NHIL charged to you on imports.

BOX 11 -

Enter the total amount of INPUT TAX only (total of BOXES 8 and 10).

BOX 12 -

Enter the amount of INPUT TAX you are entitled to offset against total amount of
OUTPUT TAX. Remember, if you are a fully taxable person (i.e. you make no
exempt supplies) the amount entered will be the same as the amount in BOX 11.

BOX 13 -

If the OUTPUT TAX figure in BOX 3 is greater than the INPUT TAX figure in BOX
12, enter the difference here, which is PAYABLE to VAT Service.

BOX 14 -

If the INPUT TAX figure in BOX 12 is greater than the OUTPUT TAX figure in
BOX 3, enter the difference here, which will be CREDITED or REFUNDED to you
by the VAT Service.

BOX 15 -

Enter any credit of VAT/NHIL from BOX 14 of your return for last month which
has not been refunded to you. Do not include this figure in any other Box.
The DECLARATION: must be signed as follows:
* Sole Proprietor

only by the Sole Proprietor himself.

* Partnership

one of the Partners.

* Company

a Director or Company Secretary.

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WHERE CAN I GET MORE INFORMATION ABOUT VAT/NHIL?

You can get more information about VAT/NHIL from the following VAT Offices:
1.

VAT Service Head Office, Near IRS Head Office, Ministries Area
P. O. Box 17177, Accra
Tel: 661525-6, 674187
Fax: 674186, 244917

2.

Kaneshie Industrial Area Local VAT office, Katenit Building, Dadeban Road, North
Industrial Area, Accra
Private Mail Bag 197, Accra North
Tel: 224368, 244910-9
Fax: 244912

3.

Adabraka Local VAT Office, VAT House, Ring Road Central, Circle
Next to Busy Internet
Tel: 028 9539216 - 19
Fax: 247958

4.

Ringway Estate Local VAT Office, Opposite Police Headquarters, Accra

Private Mail Bag 63, Cantonments Accra
Tel: 223976, 224276, 221714, 224882
Fax: 229288

5.

Tema Local VAT Office, SSNIT Flats, (Comm. 5), Behind TTL Club Hse.
P. O. Box CE 12391, Tema
Tel: 022-205854, 201290
Fax: 022-201290

6.

Kumasi Local VAT Office, SIC Building, Near Prempeh Assembly Hall
VAT Service Private Mail Bag, Kumasi
Tel: 051-26738, 29457, 27772
Fax: 051-27772

7.

Takoradi Local VAT Office, Harbour Area, Clifford Road Opp. European Hospital
P. O. Box 615, Takoradi
Tel: 031-21107
Fax: 031-21337

8.

Koforidua Local VAT Office, SSNIT Building (4th Floor)

P. O. Box 2034, Koforidua
Tel: 081-22516
Fax: 081-22313

9.

Okaishie VAT Sub Office

Ollivant Arcade
Tel: 021-6744482/83
Fax:021-674480

10.

Cape Coast VAT Sub Office, 1st Floor Municipal District Edu. Blk.
Near Jubilee Sch. Buelah Lane
P. O. Box CT 958, Cape Coast
Tel: 042-32072, 30469, 35926
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Fax: 042-30469
11.

Sunyani VAT Sub Office, Cocoa House (4th Floor)

P. O. Box 1745, Sunyani
Tel: 061-23580/23066
Fax: 061-23067

12.

Tamale VAT Sub Office, Near Police Headquarters, Towards

Regional Administration Off.
P. O. Box 530, Tamale
Tel: 071-23445/22204/25342
Fax: 071-23445

13.

Ho VAT Sub Office, Light House, Big Market

P. O. Box 134, Ho
Tel: 091-26789/27212
Fax: 091-27212

14.

Wa VAT Satellite Station, 1st Floor, Controller & Accountant Generals Block Wa
P. O. Box 526, Wa
Tel: 0756-22421/20726
Fax: 0756-22421

15.

Bolga VAT Satellite Station, SSNIT Building (Sacred Heart Catholic Church)
P. O. Box 509, Bolga
Tel: 072-22171/23477
Fax: 072-23477

16.

Aflao VAT Satellite Station, 1st Floor, Excel Filing Station, Viepe
P. O. Box 289, Aflao
Tel: 0962-30663/30693
Fax:0962-30693

17.

SUAME VSO, Kwasi Oppong Rd.

Adjacent to Juaben Rural Bank opp. Joy Flux Spare Parts.
1st Floor, Bamson Sikkens Building
P. O. Box SE 1485, Suame
Tel: 051 83967 9

18.

SPINTEX ROAD VSO, Adjacent to Barclays and Zenith Bank, Spintex Road.
P. O. BOX GP 17177
Tel: P. O. BOX GP 17177

19.

TARKWA VSS, 2nd Floor, SIC Building Main Commercial Street, Adjacent to GCB
P .O. Box 307Tarkwa
Tel: 0362- 20716024 4521180

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20.

NKAWKAW POP, 1st Floor, Mibo House, Opp. Novotec, Accra Kumasi Main Road
P. O. Box 2034 Koforidua
Tel: 0842-22392

21.

ODA POP, IRS Building Ground Floor, Oda

P.O. Box 2034 Koforidua
Tel: 081-94003

22.

MADINA VSO, Madina Shell Filling Station Hollywood Plaza, Madina

P.O. Box 17177 Accra
Tel:021- 519962-4

Other Publications giving information on VAT are available as follows:

Public Notice 1
Public Notice 2

(PN 1)
(PN 2)

Why VAT & NHIL for Ghana?

Should I be Registered for VAT/NHIL?

Public Notice 3

(PN 3)

VAT & NHIL A General Guide

Public Notice 4

(PN 4)

VAT & NHIL Keeping Records & Accounts

Public Notice 5

(PN 5)

Ins & Outs of VAT/NHIL

Public Notice 6

(PN 6)

Filling in a VAT/NHIL Return

Public Notice 7

(PN 7)

VAT/NHIL - Imports & Exports

Public Notice 8

(PN 8)

Partial Exemption

Public Notice 9

(PN 9)

VAT/NHIL - Special Retail Schemes

Public Notice 10

(PN 10)

VAT/NHIL Liability Guide

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