Sierra Leone confirms GST obligations for non-resident suppliers of digital services

2 November 2023

Sierra Leone has imposed a Goods and Service Tax (GST) at 15% on the sale of electronic services by non-resident suppliers to consumers in the country.

The new tax will require foreign providers of electronic services to register for GST if they exceed an annual registration threshold of SLE 350,000 (approx. £15,000). It’s hoped that introducing this new requirement will remove the unfair advantage that not charging VAT gives to non-resident companies over resident providers. 

This tax will apply to a range of digital services, including streaming games, music, apps, films, e-books, software, and internet services.

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