What Is Input Tax Recovery, Who Benefits, and How to Claim It Under Ghana’s New VAT Regime (Act 1151)
Introduction: Why Input Tax Recovery Matters More Than Ever Ghana’s Value Added Tax (VAT) system has undergone one of its most significant reforms in decades with the passage of the Value Added Tax Act, 2025 (Act 1151), which took effect on 1 January 2026. While public attention has largely focused on the new 20% effective…