按地区划分的税率 塞拉利昂

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

塞拉利昂实行由国家税务局（NRA）管理的15%单一税率商品及服务税（GST）。根据通过《2026年财政法案》最近颁布的改革，该国已明确将其跨境数字经济框架正规化，认定非居民数字服务完全应税，并要求海外供应商指定一名当地税务代表来管理其合规事宜。尽管国内企业适用较低的注册门槛，但非居民电子商务和数字服务平台则受限于每年350,000 SLE的特定门槛。根据更新后的规定，纳税人面临双重合规结构：结构化的电子申报表和交易时间表必须在次月21日之前每月提交，而相应的税款则仍需在该月的最后一天之前支付。

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塞拉利昂

Sierra Leone applies a single-rate Goods and Services Tax (GST) of 15% on most goods and services supplied for local use. The National Revenue Authority (NRA) administers GST. Sierra Leone imposed GST on digital/electronic services since 2021. 

官方政府链接： National Revenue Authority (NRA)

15.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

After reaching annual threshold SLE 350,000

可在线注册

是 

需要当地代表

是

注册流程

Register with the Commissioner General of NRA; foreign digital service providers register under non-resident digital regime

应纳税的数字和电子服务清单

Streaming games, music, apps, films, e-books, software, and internet services

注册门槛

SLE 350.000

申报间隔

每月

申报截止日期

21st of the month following the reporting period

电子发票要求

是

记录保存

6 years 

How-To Guides: Sierra Leone SaaS VAT

步骤：1 门槛

Effective January 1, 2021, Sierra Leone introduced a GST collection obligation for digital platforms facilitating the sale of digital services to customers in Sierra Leone. The tax authority has yet to issue guidelines on the implementation of the new rules.

 

Effective April 1, 2023, Sierra Leone amended its GST act to, among other things, include in the scope of digital services subject to GST satellite television and online or digital gambling and betting activities.

 

Threshold:

  • Domestic: after annual taxable turnover exceeds SLL 100 million (reduced from SLL 350 million by Finance Act 2022).
  • Non-resident digital service providers: annual threshold SLE 350,000.

步骤：2 商业注册

Register via the National Revenue Authority (NRA) using the ITAS (Integrated Tax Administration System) portal. Foreign suppliers may need to appoint a local representative if they cannot access the portal directly from abroad, though remote registration is theoretically possible.

步骤：3 纳税人识别号/增值税号

Upon registration, businesses shall receive:

  • TIN (Taxpayer Identification Number).

  • Format: 9-digit number assigned by the NRA.

步骤：1 标准税率

Standard VAT (IVA) in Sierra Leone is 15%. 

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

税额 = 净价 x 15%

 

步骤：3 反向收费 (B2B)

Yes. If a foreign supplier is not registered for GST, the obligation shifts to the Sierra Leonean business customer (importer) to declare and pay the GST (Reverse Charge).

步骤：1 B2C销售

Charge 15% GST on digital services (e.g., streaming, software, downloads) sold to consumers in Sierra Leone if you exceed the registration threshold.

步骤：2 B2B销售

• If Registered: Charge 15% GST.
• If Not Registered: Do not charge GST. The local buyer handles the Reverse Charge.

步骤：3 发票要求

Invoices must generally include:

 

• Supplier Name, Address & TIN
• 客户名称 & 地址
• Date & Serial Number
• 服务描述
• GST Amount & Rate
• Currency (Usually NLe, or foreign currency converted at the prevailing Central Bank rate).

步骤：1 申报周期

税款每月申报。

步骤：2 申报截止日期

The filing deadline is by the 21st day of the month following the transaction period (e.g., file January return by February 21).

步骤：3 提交

File electronically via the NRA ITAS Portal. Payment is made via bank transfer using a Payment Reference Number (PRN) generated by the system.

步骤：4 记录保存

Records must be kept for 6 years.

PayPro Global 解决方案：简化注册与财政代表

Navigating Sierra Leone’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

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