Sierra Leone GST guidelines
GST in Sierra Leone for businesses — the 15% standard rate and 0%, the Le500,000 (new Leones) registration threshold set by the Finance Act 2024, registration for non-resident digital-services suppliers from 1 January 2026, ECR-generated GST receipts and invoices, the 21-day return and end-of-month payment deadlines, input tax, refunds, exempt supplies and penalties.