Sierra Leone Implements 15% GST on Digital Services by Non-Resident Suppliers

• Sierra Leone has implemented a Goods and Service Tax (GST) of 15% on electronic services sold by non-resident suppliers to consumers in the country.
• Foreign providers of electronic services must register for GST if they exceed an annual threshold of SLE 350,000.
• The new tax aims to eliminate the advantage non-resident companies have over resident providers by not charging VAT.
• The tax applies to various digital services such as streaming games, music, apps, films, e-books, software, and internet services.

Source: fiscalsolutions.co.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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