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Guide · Jamaica · Published 2026-10-11

How to invoice in Jamaica: what to include

The fields a Jamaica invoice needs, how to number and date it, when to show GCT, the e-invoicing rules, and how to fix a mistake with a credit note.

  • J$ JMD
  • GCT 15%
  • TRN
  • A4
  • English

What every invoice must show

  • The words 'Tax Invoice', shown prominently, on a pre-numbered, serialised invoice — a tax invoice must be issued within 7 days of the supply, and only one may be issued per supply.
  • Your GCT registration number (the same digits as your TRN) with your name and address, and the name and address of the registered customer you are billing.
  • The rate of tax and the amount of tax, shown separately, and the total consideration including GCT.
  • Only a Registered Taxpayer may charge GCT or issue a tax invoice. Someone registered below the threshold holds a Notice of Registration and cannot. A replacement invoice must be marked 'COPY' and signed; goods taken for your own use need an invoice marked 'Own Use'.

Numbering, keeping and correcting invoices

A GCT-registered taxpayer must keep the accounts, books and records prescribed under section 36 of the General Consumption Tax Act and produce them whenever an authorised TAJ officer asks. TAJ's guidance sets the retention period at no less than six years from the end of the taxable period to which each record relates.

The records TAJ lists are purchases and sales books, sales invoices, credit and debit notes, bank statements and tax invoices. Keep copies of everything you issue and everything you receive.

To correct an invoice, issue a credit note or debit note rather than altering the original. TAJ says these notes are used when a supply is cancelled, the terms change or a value was wrong, and each must be clearly marked Credit or Debit as the case may be and carry information similar to a tax invoice.

Failing to keep records, or refusing without reasonable excuse to produce them, is an offence under section 56A of the Act, punishable on summary conviction.

Electronic invoicing in Jamaica

There is none. Jamaica has no e-invoicing mandate, no clearance platform and no fiscal device requirement. Paper and ordinary electronic invoices are both fine, as long as a computer-generated tax invoice carries the same information as a manual one. What is mandatory is online filing: corporate returns (IT02, IT03, IT04, IT12, IT15, AT02) and the IT07 must be filed on TAJ's portal, and GCT returns are filed there too.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Tax Administration Jamaica (TAJ) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Tax Administration Jamaica (TAJ).