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Sierra Leone GST on non-resident digital services

15% GST on digital services to consumers

Sierra Leone has imposed its Goods & Services Tax on digital or electronic services (and goods) sales to consumers since 2021. This covers any supplies via electronic platforms and the commissions received by the platform owners. But there is no specific requirement for non-resident provider obligations.

VATCalc’s global VAT and GST on digital services blog tracks indirect taxes on digital and e-services

What digital services are liable to Sierra Leone GST?

Income from electronic or digital services covers:

  • Data processing services
  • Digital services
  • Download of music, video etc
  • Streaming entertainment and TV
  • Online gaming
  • Search engine services

B2B digital services

Where a non-resident provider is selling to a resident business, GST payment is not due on the invoice. Instead, the provider should rely on the reverse charge and allow their customer to report the sale GST. The provider should seek a valid local GST number to evidence this treatment.

GST registration and compliance

There is a SLE350,000 (approx. €17,000) annual sales GST registration threshold.  Registration may be processed with the Commoner-General.

Once registered, GST returns are due each month. They must be filed electronically, along with VAT remittance, but the last day of the following month.

Preparing VAT or GST filings can be challenging.  VATCalc’s single platform VAT Filer can correctly complete any country submission with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor integrated tools.

Africa & Middle East VAT on digital services

Comments (click for details) Rate Date Threshold Comments
Algeria 9% Jan 2020 Nil
Angola 14% Oct 2019
Bahrain 10% Jan 2019 Nil
Benin 18% Oct 2023 TBC
Botswana 14% 2024 - Pending implementation
Cameroon 19.5% Jan 2020 XAF 50 million
Cape Verde 15% Jan 2022 Nil
Congo, Democratic Republic 16% Jan 2024 -
Egypt 14% Sep 2016 EGP 500,000
Ghana 12.5% Apr 2022 GHS 200,000
Guinea 18% Jan 2016 Nil
Israel 17% TBC Proposals withdrawn
Ivory Coast 18% 2022 -
Jordan 16% JOD 30,000
Kenya 16% Sep 2013 - Registration threshold removed 2023
Kuwait 5% Jan 2024? - TBC
Madagascar 20% Nil Collections via fiscal rep
Mauritius 15% 2020
Morocco 20% 2024
Mozambique 16% 2017 Nil
Nigeria 7.5% Jan 2020 $25,000
Oman 5% Apr 2021 OMR 35,000
Rwanda 18% TBC
Saudi Arabia 15% Jan 2018 Nil
Senegal 18% Apr 2024 Nil Fiscal representative required
Sierra Leone 15% Jan 2021 SLE 100,000 No non-resident rules
South Africa 15% Jun 2014 ZAR 1 million
Tanzania 18% Jul 2022 Nil Residents since Jul 2015
Tunisia 19% Jan 2020 Nil Withholding VAT; 3% Royalty Tax
Uganda 18% Jan 2020 UGX 150m
United Arab Emirates 5% Jan 2018 AED 375,000
Zambia 16% Jan 2024 Fiscal Representative req'd
Zimbabwe 14.5% Jan 2020 Nil

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