15% GST on foreign providers of digital services to consumers
Sierra Leone has imposed its Goods & Services Tax on digital or electronic services (and goods) sales to consumers by foreign providers and marketplace operators. This covers any supplies via electronic platforms and the commissions received by the platform owners.
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|
|Cameroon||19.5%||Jan 2020||XAF 50 million|
|Egypt||14%||Sep 2016||EGP 500,000|
|Ghana||12.5%||Apr 2022||GHS 200,000|
|Kenya||16%||Sep 2013||-||Registration threshold removed 2023|
|Oman||5%||Apr 2021||OMR 35,000|
|Saudi Arabia||15%||Jan 2018||Nil|
|Senegal||18%||Jan 2023||Nil||Fiscal representative required|
|Sierra Leone||15%||SLE 100,000|
|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|