Ghana Revenue Authority (GRA)
Form DT 0135 — VAT Standard Rate Return
Declare your taxable supplies and VAT calculations to the Ghana Revenue Authority
- Form ID
- DT 0135
- Who must file
- All VAT-registered businesses on the standard rate
- Filing frequency
- Monthly
- Filing deadline
- Last working day of the month following the return period
- Regulator
- Ghana Revenue Authority (GRA)
Form DT 0135 is the VAT, NHIL and Standard Rate Return filed with the Ghana Revenue Authority. All VAT-registered businesses on the standard rate must declare taxable supplies, zero-rated supplies, exempt supplies, and VAT calculations for each filing period. The effective VAT plus levies rate is 20% (15% VAT + 2.5% NHIL + 2.5% GETFund).
Non-filing attracts a penalty of GHS 500 plus GHS 10 per day. The return is filed via the GRA Taxpayers Portal at taxpayersportal.com.
Learn more about how HeadOffice can help you manage your Ghanaian business finances and stay on top of your VAT obligations.