Jamaica
JMJamaica's General Consumption Tax (GCT) Act requires registered taxpayers to issue tax invoices with set contents, administered by Tax Administration Jamaica (TAJ); no e-invoicing obligation was found in the TAJ guidance reviewed.
Guide reviewed .
Invoicing and electronic documents
TAJ eServices
TAJ's online services, including filing returns and paying taxes online. It handles tax administration, not the exchange of invoices. Jamaica does not use Peppol.
TAJ web portal · Official source: TAJ · eServices publications
GOJEP eTendering system
The public procurement platform at gojep.gov.jm. Its home page describes tendering, contract award, electronic purchase orders and an electronic invoicing function; no requirement to use it for invoices was found.
Web platform; no invoice standard stated · Official source: GOJEP · eTendering system home page
In Jamaica, the practical requirement is a GCT tax invoice with the contents TAJ lists, issued within 7 days of the supply; see TAJ's GCT guidance. TAJ accepts computer-generated tax invoices with the same information as manual ones. Parts of that page are out of date (it still gives a 16.5% standard rate in places), so confirm current figures with TAJ.
Jamaica has no Peppol Authority, and no national e-invoicing platform was found. An electronic invoice to or from a Jamaican business, by Peppol or any other channel, must still contain everything a GCT tax invoice requires.
Legal guide
B2B · GCT tax invoices
Tax invoice requiredA registered taxpayer must issue a tax invoice to another registered taxpayer that receives taxable goods or services, within 7 days of the supply, and only one per supply. It must show the words "Tax Invoice", the date, a serial number, the supplier's name, address and GCT registration number, the buyer's name and address, the quantity and description, the consideration, the rate and amount of tax, and the total. Replacement invoices are marked "COPY".
Official source: TAJ · General Consumption TaxB2C · sales to other customers
Invoice or receipt per transactionSales to customers who are not registered taxpayers need an invoice or receipt for each transaction. Only registered taxpayers may issue tax invoices that let a registered buyer claim input tax credit.
Official source: TAJ · General Consumption TaxCredit and debit notes
Required for adjustmentsWhere a supply is cancelled, its terms or value change, or goods are returned after a tax invoice was issued, the supplier issues a note marked "Credit" or "Debit" with information similar to a tax invoice. Both parties keep a copy.
Official source: TAJ · General Consumption TaxComputer-generated invoices and records
Same content as paperComputer-generated tax invoices must contain the same information as manual ones. Records must be kept in English for at least six years under section 36 of the GCT Act, and electronic records must preserve the information with changes and dates noted.
Official source: TAJ · General Consumption TaxGCT registration and rate
Threshold J$15,000,000; standard rate 15%Persons whose taxable supplies reach J$15,000,000 over 12 months must register (from 1 April 2025), within 21 days of starting a taxable activity. The standard rate has been 15% since 1 April 2020; other rates apply to tourism and telephone services.
Official source: TAJ · General Consumption TaxE-invoicing
No e-invoicing obligation found in the sources reviewedTAJ's GCT guidance describes paper and computer-generated tax invoices without requiring a structured electronic format or transmission to TAJ.
Official source: TAJ · General Consumption Tax
Timeline
-
Standard GCT rate reduced to 15%
The standard rate fell from 16.5% to 15%.
Official source: TAJ · Quick Guide to GCT (amended 2021) -
GCT registration threshold raised
The registration threshold became J$15,000,000 of taxable supplies over 12 months.
Official source: TAJ · General Consumption Tax
Peppol in Jamaica
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.