Sierra Leone indirect-tax changes
Every confirmed VAT, GST and e-invoicing change we have recorded for Sierra Leone, newest first. Each one carries its official source and the date it takes effect.
The record 6 changes
- 1 Jan 2026 Sierra Leone makes supplying digital services to local consumers a GST registration trigger
- 1 Jan 2026 Sierra Leone denies input tax on digital services bought from suppliers with no local presence
- 1 Jan 2026 Sierra Leone requires a damaged or faulty ECR machine to be replaced at a gazetted cost
- 1 Jan 2026 Sierra Leone rewrites four zero-rated items in the GST Second Schedule
- 1 Jan 2026 Sierra Leone has required non-resident digital-services suppliers to appoint a local GST representative since 1 January 2026
- 1 Jan 2026 Sierra Leone moves the GST payment deadline to end of the following month
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