The affected companies are: Computer Land Ghana Limited, dealers in computers and accessories, and Hiang Vegetables and Fruits Chinese Supermarket, both at Osu.
Emelijo Enterprise, a shop that sells disposables at La Wireless; U-Fresh Company Limited, a beverage manufacturing company owned by some Chinese, and Sulas Enterprise, dealers in power generating sets and construction machinery.
The last company is Mahalia Kollection, a clothing shop at Spintex.
These companies are part of some 93 businesses out of 115 found not to be issuing VAT invoices to customers.
The illegalities were discovered through undercover investigations known as mystery shopping or text purchase.
Businesses registered for VAT are to issue the VAT invoice at all times as required by law to avoid facing sanctions and prosecution.