Sierra Leone

VAT GST in Sierra Leone

Sierra Leone goods and services tax research workpaper for the 2026 intake year. Use it to classify ordinary supplies and imports, test turnover and compulsory digital registration, identify the tax point, separate eligible from blocked input and reconcile output less allowed credit. It distinguishes the enacted return deadline from the later payment deadline and traces the invoice, schedule and electronic-register requirements to specific amendments. Non-resident services, digital suppliers and statutory relief have separate conditions. Every predecessor topic is retained, corrected or explicitly held. Two executable cases compare correct input treatment with unsupported alternatives. The unofficial older baseline, schedule conflicts, current form availability and complete operative amendment chain remain explicit limits.