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Sierra Leone e-Invoicing
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Sierra Leone requires GST-registered businesses to record sales on an electronic cash register approved by the National Revenue Authority and issue a device-generated receipt for each supply, under the GST Act and the Electronic Cash Register Regulations 2021. On 31 August 2026 the NRA began distributing Smart GST machines, with a rollout targeting 10,000 businesses.
Previous
1 January 2021
ECR receipt required whether or not requested
Latest
31 August 2026
NRA begins nationwide distribution of Smart GST machines
Sierra Leone e-Invoicing Overview
B2B
phased
since 1 January 2020Every registered GST business must maintain an electronic cash register (ECR) specified by the Commissioner-General for invoicing and recording all transactions, under section 31 of the Goods and Services Tax Act, 2009 as replaced by section 34 of the Finance Act, 2020 , in operation from 1 January 2020. Section 34 (2) of the GST Act, as amended by the Finance Act, 2021 , then required an original GST receipt or invoice generated from the ECR system for all supplies, whether or not the customer asks for one. For a sale to another business, regulation 58 (18) of the Electronic Cash Register Regulations 2021 makes the seller request the buyer's TIN and key it into the ECR. Coverage is not complete: regulation 69 lets users who have not yet acquired a machine keep issuing manual invoices until the Commissioner-General tells them to stop by newspaper notice.
B2G
phased
since 1 January 2020Sales to public bodies carry the same ECR duty and the same timetable as other supplies. Regulation 58 (18) of the Electronic Cash Register Regulations 2021 names business to government transactions next to business to business ones: the supplier asks the customer for its TIN and enters it as part of the transaction data. Regulation 64 (6) obliges the customer to hand over the TIN when asked. No separate platform, format or start date for invoices addressed to government has been published.
B2C
phased
since 1 January 2020Retail sales are where the system is most visible. A fiscal invoice must be issued for each transaction even if the customer fails or refuses to take it, under regulation 58 (16) of the Electronic Cash Register Regulations 2021 . Customers in turn must check the document, may verify through the system that the NRA received its fiscal data, and must report a missing or inaccurate receipt under regulation 64. When it began distributing Smart GST machines on 31 August 2026 , the NRA repeated that businesses must issue GST receipts and consumers must request them.
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Implementation Timeline(8 events)
Key mandate dates. Select a date for detail, or show all updates below.
NRA empowered to install devices in business premises
1 January 2018
Legislative
Finance Act 2020 makes the ECR the invoicing tool
1 January 2020
Legislative
Section 34 of the Finance Act, 2020 replaced section 31 of the GST Act, 2009: every registered GST business must maintain an electronic cash register for invoicing and recording all transactions. An original GST invoice could still come from a printed booklet or an ECR, but a person issued with an ECR had to use its electronically generated invoice, and a supplier who fails to issue an original GST invoice faces an administrative fine.
ECR receipt required whether or not requested
1 January 2021
Legislative
Electronic Cash Register Regulations 2021 published
25 March 2021
Technical
The Electronic Cash Register Regulations 2021 , Statutory Instrument No. 2 of 2021 made on 27 January 2021 under section 112 of the GST Act, were published in the Gazette of 25 March 2021. Their stated objective is an electronic invoicing system through which the NRA obtains fiscal data; they set device specifications, fiscal receipt content, supplier accreditation, user duties and offences.
NRA starts installing ECR machines
13 April 2021
All
Upgraded ECRs installed, construction and electrical first
18 June 2025
All
Taxpayers pay to replace faulty ECR machines
1 January 2026
Legislative
Section 21 of the Finance Act, 2026 , signed on 29 December 2025 and deemed in operation from 1 January 2026, inserted section 34 (8) into the GST Act: a taxpayer whose ECR machine is damaged, faulty or defective must replace it at a cost set by the Commissioner-General and published in the Gazette.
Smart GST machines distributed nationwide
31 August 2026
All
The NRA commenced nationwide distribution of Smart GST machines , targeting 10,000 GST-registered businesses and complementing the existing ECR system. The supplementary budget statement for 2026 had committed the NRA to fast-track the roll-out of 10,000 newly procured ECRs in the second half of the year.
Premium Sponsors
Compliance Regime
Tax Authority
CTC Model
Real-time reporting
The NRA describes its ECR as a certified invoicing system connected to a sales data controller that signs each receipt, stores the receipt information and sends it to the NRA server. Regulation 42 of the Electronic Cash Register Regulations 2021 has the controller format each transaction into fiscal data and a fiscal invoice and transmit the fiscal data to the Authority's system while returning the invoice to the point of sale; the Authority's back office authenticates and stores what it receives. Under regulation 26 each fiscal receipt carries the seller's TIN, the device terminal ID, a QR code, an electronic signature and a fiscal code generated by a certified algorithm. Regulation 3 (1) requires security measures so that fiscal receipts cannot be printed unless the flow of command is through the system, but nothing in the Regulations makes the NRA approve a receipt before it is issued.
Standards
N/A
Record-keeping & Reporting
Archiving
Documents must be retained for at least six years from the relevant date, or longer while an objection, appeal, application, refund claim or investigation is open, under section 37 (5) of the Revenue Administration Act, 2017 . Regulation 53 of the Electronic Cash Register Regulations 2021 also requires an approved ECR to keep a read-only fiscal memory able to store data for at least ten years.
SAF-T
Not required
N/A
Technical Formats
ECR fiscal receipt
Penalties
Failure to issue an original GST invoice
A registered supplier who fails to issue an original GST invoice at the time of supply commits an offence and is liable to an administrative fine of Le10,000,000.00 or, on conviction, a fine of Le20,000,000.00, imprisonment of up to three years, or both, under section 31 (7) of the GST Act as replaced by section 34 of the Finance Act, 2020 . The amounts are in leones as printed before the 1 July 2022 redenomination, under which one thousand old leones equal one new leone (so Le10,000,000 corresponds to NLe 10,000), according to the Bank of Sierra Leone redenomination guidelines .
ECR offences, first offence
Failing to acquire and use an ECR, failing to issue or retain fiscal invoices, undervaluing supplies or tampering with the device is an offence under regulation 68 of the Electronic Cash Register Regulations 2021 . A first offender faces a penalty of 50% of the tax due and Le 10,000,000 or, on conviction, a fine of Le20,000,000 plus 50 of the tax due or imprisonment of not less than six months (the percentage signs are missing in the published text). Amounts are in pre-2022 leones; one thousand old leones equal one new leone under the Bank of Sierra Leone redenomination guidelines .
ECR offences, repeat offenders
Repeat offenders are liable to a penalty of 100 of tax due and Le20,000,000 or, on conviction, a fine of Le50,000,000 plus 50 of the tax due and/or imprisonment of not less than one year, under regulation 68 of the Electronic Cash Register Regulations 2021 . The percentage signs are missing in the published text. Amounts are in pre-2022 leones; one thousand old leones equal one new leone under the Bank of Sierra Leone redenomination guidelines .
Customer without a receipt
Obstructing ECR installation or use
The NRA's 2021 public notice warned that failing to issue an ECR-generated receipt, tampering with the installation, refusing installation or damaging the machines would be treated as impeding tax administration, with a fine of up to Le 500 million, imprisonment of up to five years, or both, on conviction. The figure is in pre-2022 leones; one thousand old leones equal one new leone under the Bank of Sierra Leone redenomination guidelines .
Exemptions
Businesses not yet equipped
Device breakdown, seizure or maintenance
Manual receipts may be used while an ECR is being inspected, maintained or held for investigation, or after a reported failure, with the manual entries keyed in once the device is restored, under regulation 61 of the Electronic Cash Register Regulations 2021 and section 34 (6) of the GST Act as amended by the Finance Act, 2021 .
Latest Update
Technical Update
31 Aug 2026NRA begins nationwide distribution of Smart GST machines
The National Revenue Authority commenced nationwide distribution of Smart GST machines to 10,000 GST-registered businesses, complementing the existing electronic cash register system. The NRA said businesses must issue GST receipts for all taxable transactions and consumers must request them.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Sierra Leone
Sierra Leone is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.
B2B e-Invoicing in Sierra Leone is in a phased rollout since 1 January 2020. Every registered GST business must maintain an electronic cash register (ECR) specified by the Commissioner-General for invoicing and recording all transactions, under section 31 of the Goods and Services Tax Act, 2009 as replaced by section 34 of the Finance Act, 2020 , in operation from 1 January 2020. Section 34 (2) of the GST Act, as amended by the Finance Act, 2021 , then required an original GST receipt or invoice generated from the ECR system for all supplies, whether or not the customer asks for one. For a sale to another business, regulation 58 (18) of the Electronic Cash Register Regulations 2021 makes the seller request the buyer's TIN and key it into the ECR. Coverage is not complete: regulation 69 lets users who have not yet acquired a machine keep issuing manual invoices until the Commissioner-General tells them to stop by newspaper notice.
B2G e-Invoicing in Sierra Leone is in a phased rollout since 1 January 2020. Sales to public bodies carry the same ECR duty and the same timetable as other supplies. Regulation 58 (18) of the Electronic Cash Register Regulations 2021 names business to government transactions next to business to business ones: the supplier asks the customer for its TIN and enters it as part of the transaction data. Regulation 64 (6) obliges the customer to hand over the TIN when asked. No separate platform, format or start date for invoices addressed to government has been published.
Sierra Leone supports the following e-Invoice formats: ECR fiscal receipt.
Sierra Leone uses the following e-Invoicing standards: N/A. Archiving requirement: Documents must be retained for at least six years from the relevant date, or longer while an objection, appeal, application, refund claim or investigation is open, under section 37 (5) of the Revenue Administration Act, 2017 . Regulation 53 of the Electronic Cash Register Regulations 2021 also requires an approved ECR to keep a read-only fiscal memory able to store data for at least ten years.
The NRA describes its ECR as a certified invoicing system connected to a sales data controller that signs each receipt, stores the receipt information and sends it to the NRA server. Regulation 42 of the Electronic Cash Register Regulations 2021 has the controller format each transaction into fiscal data and a fiscal invoice and transmit the fiscal data to the Authority's system while returning the invoice to the point of sale; the Authority's back office authenticates and stores what it receives. Under regulation 26 each fiscal receipt carries the seller's TIN, the device terminal ID, a QR code, an electronic signature and a fiscal code generated by a certified algorithm. Regulation 3 (1) requires security measures so that fiscal receipts cannot be printed unless the flow of command is through the system, but nothing in the Regulations makes the NRA approve a receipt before it is issued.
Sierra Leone has penalties for e-Invoicing non-compliance. Failure to issue an original GST invoice: A registered supplier who fails to issue an original GST invoice at the time of supply commits an offence and is liable to an administrative fine of Le10,000,000.00 or, on conviction, a fine of Le20,000,000.00, imprisonment of up to three years, or both, under section 31 (7) of the GST Act as replaced by section 34 of the Finance Act, 2020; ECR offences, first offence: Failing to acquire and use an ECR, failing to issue or retain fiscal invoices, undervaluing supplies or tampering with the device is an offence under regulation 68 of the Electronic Cash Register Regulations 2021; ECR offences, repeat offenders: Repeat offenders are liable to a penalty of 100 of tax due and Le20,000,000 or, on conviction, a fine of Le50,000,000 plus 50 of the tax due and/or imprisonment of not less than one year, under regulation 68 of the Electronic Cash Register Regulations 2021; and 2 more.
B2C e-Invoicing in Sierra Leone is in a phased rollout since 1 January 2020. Retail sales are where the system is most visible. A fiscal invoice must be issued for each transaction even if the customer fails or refuses to take it, under regulation 58 (16) of the Electronic Cash Register Regulations 2021 . Customers in turn must check the document, may verify through the system that the NRA received its fiscal data, and must report a missing or inaccurate receipt under regulation 64. When it began distributing Smart GST machines on 31 August 2026 , the NRA repeated that businesses must issue GST receipts and consumers must request them.
Exemptions from Sierra Leone e-Invoicing may apply to: Businesses not yet equipped, Device breakdown, seizure or maintenance. Check specific criteria as exemptions vary by transaction type and business size.