Firstly, the default currency for filing tax returns in Ghana is the Ghana Cedi, unless you have the Commissioner General’s express authorization in writing to file in a foreign currency by using the prevailing Bank of Ghana inter-bank exchange rates at the dates of the transactions to convert the Euro amount to Ghana Cedi. Secondly, the determination of whether it is a good or service is important because the rules for Zero Rating for goods and services are quite different (Goods – you need to enter the goods for export under Act 891).  Reading items 2 and 3 of Act 870’s, under 3 of the second schedule for Zero-Rated, a supply of services to the extent that the services are consumed elsewhere than in the country can therefore be concluded that the export of drawings qualifies to be Zero-Rated.