Sierra Leone
SLSierra Leone requires GST-registered suppliers to issue receipts or invoices generated by the National Revenue Authority’s electronic cash register (ECR) system; no structured e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Electronic cash register (ECR) system
The National Revenue Authority (NRA) system through which GST-registered suppliers generate the original GST receipt or invoice for each supply. It is a fiscal-receipt system, not an e-invoice exchange network, and has no Peppol connection.
Receipts or invoices generated by the ECR system or another NRA automated system · Official source: Ministry of Finance · The Finance Act, 2021 (PDF)
Real-time turnover capture
The Commissioner-General must ensure real-time, direct capture of turnover data, remotely or through installations, from casinos, money transfer operators, banks and forex bureaux, mobile network operators and internet providers, and utilities.
Remote or installed data capture; no invoice format is specified · Official source: Ministry of Finance · The Finance Act, 2021 (PDF)
Integrated Tax Administration System (ITAS)
The NRA’s tax administration system. The government plans to integrate it with the ECRs, commercial banks and an excise product-tracking system.
Not specified in the sources reviewed · Official source: Ministry of Finance · 2026 supplementary budget statement (PDF)
Sierra Leone has no Peppol Authority, and the sources reviewed describe no Peppol use. The relevant control is the NRA’s electronic cash register system. A GST-registered business must issue its receipts and invoices through an ECR or another NRA system. This applies whether the buyer is a business or a consumer. See the Finance Act 2021.
The ECR regulations and the NRA’s device and integration specifications were not available for this review. Check them with the NRA before you build an integration. Also check the progress of the ECR roll-out announced in the 2026 supplementary budget.
Legal guide
Fiscal receipts · GST-registered suppliers
Mandatory since 1 January 2021A registered GST supplier or business must give the customer an original GST receipt or invoice generated from the ECR system or any automated NRA system for every supply of goods or services, whether or not the customer asks for one (section 34 of the Goods and Services Tax Act 2009, as amended).
Official source: Ministry of Finance · The Finance Act, 2021 (PDF)B2B · invoice on request
Buyer may requestA person who has not received a GST invoice from a taxable person or GST-registered supplier may request one as evidence that a taxable supply was received.
Official source: Ministry of Finance · The Finance Act, 2021 (PDF)ECR breakdowns
Report within 24 hoursA registered GST taxpayer must report any breakdown or fault in the ECR system to the Commissioner-General within 24 hours. While it is fixed, the Commissioner-General may authorise in writing an alternative receipting system. Not using the ECR system, or not reporting a fault, is penalised under the ECR regulations.
Official source: Ministry of Finance · The Finance Act, 2021 (PDF)E-invoicing
No e-invoicing obligation found in the sources reviewedThe Finance Acts for 2021 and 2023 to 2025 published by the Ministry of Finance contain no structured e-invoicing obligation beyond the ECR rules. The NRA’s own website could not be loaded for this review, so its guidance was not checked.
Official source: Ministry of Finance · The Finance Act, 2025 (PDF)ECR roll-out
Planned for the second half of 2026The 2026 supplementary budget statement says the NRA will fast-track the roll-out of 10,000 newly procured ECRs to improve GST collection, and integrate ITAS with the ECRs.
Official source: Ministry of Finance · 2026 supplementary budget statement (PDF)
Timeline
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ECR receipts required for all supplies
The Finance Act 2021 amended the Goods and Services Tax Act 2009 to require ECR-generated receipts or invoices and real-time turnover capture for listed sectors. The Act is deemed to have come into operation on this date.
Official source: Ministry of Finance · The Finance Act, 2021 (PDF)
Peppol in Sierra Leone
- 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.