A person who is engaged in a taxable activity and is not registered for VAT purposes shall register if:

• At the end of any period of twelve months or less, the person made, during that period, taxable supplies exceeding two hundred thousand Ghana cedis (GH¢200,000).
• At the end of any month, there are reasonable grounds to expect that the person will make taxable supplies in the next twelve months or less exceeding two hundred thousand Ghana cedis (GH¢200,000), or in a period of three months or less, the taxable supplies will exceed fifty thousand Ghana cedis (GH¢50,000)

.