Liberia
LRLiberia’s Revenue Authority requires fiscal receipts and invoices from electronic fiscal devices that transmit sales data to its management system, while goods and services tax (GST) is due to be replaced by VAT in January 2027; no structured e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Electronic Fiscal Device Management System (EFDMS)
The Liberia Revenue Authority (LRA) system connected to every registered electronic fiscal device (EFD). Devices send it invoice data and end-of-day summaries, and it checks each fiscal receipt’s digital fiscal signature. It is a fiscal-device system, not an e-invoice exchange network, and has no Peppol connection.
Fiscal receipts and invoices from approved EFDs, with a fiscal logo, an authorisation code and an encrypted 2D barcode; digital fiscal signature based on public key infrastructure · Official source: Liberia Revenue Authority · Income Tax (Electronic Fiscal Devices) Regulations, 2021, as published in the Liberia Gazette (scanned PDF)
Signed invoices from accounting software
A user with accounting software may be allowed to keep issuing fiscal invoices from it instead of an EFD printout, provided each invoice carries an electronic signature with a QR code.
Fiscal invoice with electronic signature and QR code · Official source: Liberia Revenue Authority · Income Tax (Electronic Fiscal Devices) Regulations, 2021, as published in the Liberia Gazette (scanned PDF)
Liberia has no Peppol Authority, and the sources reviewed describe no Peppol use. The relevant control is the LRA’s fiscal device system. Each sale is recorded on an approved EFD, or in accounting software that signs invoices with a QR code, and its data reaches the LRA. See the EFD regulation.
Check whether the LRA has called your business category onto EFDs. The regulation lets manual receipts continue until the Commissioner directs otherwise. Also follow the move from GST to VAT in January 2027: the LRA’s notice gives no VAT invoicing rules yet.
Legal guide
Fiscal receipts and invoices · EFD users
In force since 13 August 2021, applied as the LRA directsUsers must buy an EFD from an approved supplier, register it with the LRA and connect it to the system. Each sale is recorded, and an invoice with the fiscal logo is given to the buyer while its details go to the Commissioner General. Users without a device may keep issuing manual receipts until the Commissioner directs otherwise in an official announcement.
Official source: Liberia Revenue Authority · Income Tax (Electronic Fiscal Devices) Regulations, 2021, as published in the Liberia Gazette (scanned PDF)Device failure
Notify within 24 hoursIf a device cannot be used, the user notifies the Commissioner General in writing within 24 hours and records sales on manual receipts or invoices. Those sales are entered into the device once it works again.
Official source: Liberia Revenue Authority · Income Tax (Electronic Fiscal Devices) Regulations, 2021, as published in the Liberia Gazette (scanned PDF)Buyers
Must demand a fiscal receiptA person who fails to demand and keep a fiscal receipt or fiscal invoice, or to report a refusal to issue one, commits an offence under the regulation.
Official source: Liberia Revenue Authority · Income Tax (Electronic Fiscal Devices) Regulations, 2021, as published in the Liberia Gazette (scanned PDF)E-invoicing
No e-invoicing obligation found in the sources reviewedThe LRA’s list of domestic tax laws, regulations and practice notes contains no structured e-invoicing rule beyond the EFD regulation.
Official source: Liberia Revenue Authority · domestic tax laws and regulationsGST rates
13% from 1 May 2026Under the Liberia Tax Amendment Act of December 2025, approved on 24 March 2026, goods tax and service tax rose from 12% to 13%. Exports stay at 0% and telecommunications at 15%. Businesses had to update their billing systems and price displays by the effective date.
Official source: Liberia Revenue Authority · Revenue Notice PSA/LRA-01/FY 2026, GST rate adjustment (scanned PDF)VAT
Planned for January 2027The LRA is running a nationwide awareness campaign to prepare for VAT, which will replace GST in January 2027. The notice gives no exact day and no invoicing rules.
Official source: Liberia Revenue Authority · Revenue Notice PSA/LRA-02/FY 2026, VAT awareness campaign (scanned PDF)
Timeline
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EFD regulation takes effect
The Income Tax (Electronic Fiscal Devices) Regulations, 2021 (Regulation No. 1.55/1007/LRA/DT/13-08-21), issued under section 55(a)(4)(c) of the Revenue Code, took effect. They were published in the Liberia Gazette on 15 October 2021.
Official source: Liberia Revenue Authority · Income Tax (Electronic Fiscal Devices) Regulations, 2021, as published in the Liberia Gazette (scanned PDF) -
GST rate rises to 13%
The new goods and service tax rates applied from this date.
Official source: Liberia Revenue Authority · Revenue Notice PSA/LRA-01/FY 2026, GST rate adjustment (scanned PDF)
Peppol in Liberia
- Directory participants
- 1
- Document families
- 4
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse1 participant
- 1 participant
- CrossIndustryInvoice1 participant
- 1 participant
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.