Sierra Leone has required non-resident digital-services suppliers to appoint a local GST representative since 1 January 2026
- Jurisdiction
- Sierra Leone
- Tax
- GST
- Change type
- Digital services
- Status
- In force
- Impact
- Plan ahead
- Announced
- 7 January 2026
- Effective
- 1 January 2026
- Instrument
- SL-FINANCE-ACT-2026
- Authority
- National Revenue Authority (Sierra Leone)
- Systems
- Reporting
- Verified
- Fetched from official source · high confidence
Non-resident suppliers of digital services to customers in Sierra Leone that have no physical presence or registered office in the country.
Non-resident suppliers of digital services to Sierra Leone must appoint a resident GST representative.
Reporting
Sierra Leone's Finance Act, 2026 (in force from 1 January 2026, gazetted 7 January 2026) replaced GST Act section 100 to require a non-resident person supplying digital services in Sierra Leone without physical presence or a registered office to appoint, by written notice, a locally present representative for GST purposes.
What changed in detail
Sierra Leone’s Finance Act, 2026, gazetted 7 January 2026 and in force from 1 January 2026, repealed section 100 of the Goods and Services Tax Act, 2009 and replaced it with a new section 100: a person supplying digital services in Sierra Leone without any physical presence or registered office there must, by notice in writing, appoint a person with physical presence or a registered office in Sierra Leone to act as their representative for the purposes of the Act.
What it means
This has applied since the start of 2026, not from now — any non-resident digital-services supplier reaching customers in Sierra Leone without a local office should already have appointed a Sierra Leone-based representative in writing. The Act does not spell out further qualification requirements for the representative beyond local physical presence or a registered office, so the practical step is formalising that appointment in writing and keeping the notice on file for GST purposes.
Proof
100. A person supplying digital services in Sierra Leone without any physical presence or registered office in Sierra Leone shall, by notice in writing, appoint a person with physical presence or registered office in Sierra Leone to be his representative for the purposes of this Act.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · The Finance Act, 2026 (Sierra Leone), gazetted 7 January 2026 — s.24, replacing GST Act 2009 s.100 · webtestcms.nra.gov.sl