The Value Added Tax (VAT) Secretariat says invoices will be sold for 5,000 cedis to firms, which qualify to collect the new tax, which came into effect on December 30.

The sale of the invoices means the Internal Revenue Service (IRS) will no longer issue free invoices.

An official of the public relations directorate of the Secretariat said in an interview that the invoices would have to be sold, to recover cost of printing and for security reasons.

Meanwhile a number of institutions have criticised the move.

Hoteliers in the Western Region say they are "baffled" by a statement from the Ministry of Finance that the invoices would be sold at 20,000 cedis.

The Hoteliers complained that since they would be using their own labour and materials to collect VAT they see no reason why they should be buy the invoices.

In another development, the western regional branch of the Cement Distributors and Agents association, has renewed its call to the government to supply Value Added Tax (VAT) invoice books free of charge to traders registered to collect the tax.

At a meeting of the association in Takoradi, Mr. Kofi Afari-Appiah, chairman said it would be extremely difficult for traders registered to collect VAT to purchase the invoice books as directed because some businesses could use more than one booklet a day.

Mr. Afari-Appiah argued that if the Internal Revenue Service (IRS), supplies invoice books free of charge to the Ghana Private Road Transport Union (GPRTU), for the collection of taxes from drivers, then VAT secretariat should do same.

At the Western regional VAT secretariat in Takoradi, Mr. Amanning Kwarteng, officer in charge said any registered trader who refuses to purchase the books would be liable for prosecution.