What every invoice must show
- A GST-registered supplier must give the customer an original GST invoice at the time of supply, either from the NRA's printed booklet or from an electronic cash register. Only one original may be issued per supply; paper invoices are printed under the authority of the Minister of Finance, by the NRA or an authorised agent.
- An ECR fiscal receipt must head the page 'GOODS AND SERVICES TAX RECEIPT' and bracket the body with 'START OF LEGAL RECEIPT' at the top and 'END OF LEGAL RECEIPT' at the bottom.
- It must show the supplier's name and address and the supplier's TIN, the terminal ID of the ECR device, a daily cumulative unique receipt number, and the fiscal logo as a hologram in the form the NRA specifies. The purchaser's name, address and TIN are optional.
- It must show, per line, the item name, quantity, unit price and description, plus the tax liability of each item with a summary for each category, any discounts or corrections, the date and time of issue, the tax amount payable and the total sale inclusive of tax.
Numbering, keeping and correcting invoices
Keep your invoice records, in paper or electronic form, for at least six years from the relevant date, or longer while an objection, appeal or application to the Commissioner-General is still undecided (Revenue Administration Act 2017, section 37). A GST-registered business must keep its books in line with generally accepted accounting principles. The GST Act also lists what to retain: a copy of every GST invoice, credit note and debit note you issue, kept in chronological order, every one you receive, customs documents for imports and exports, and written evidence for imported services (section 36 in the NRA consolidation).
Corrections go through credit and debit notes tied to the original invoice, and each carries the prescribed information (section 32). Only one original of each may exist (section 35).
Non-compliance is costly. Issuing an invoice, credit note, debit note or sales receipt that is false in a material particular is an offence. As consolidated to 2016, the fine ran from Le 25,000,000 to Le 50,000,000, or one to two years in prison, or both (section 62), in old leones. An invoice that is not printed under the Minister's authority carries a separate penalty of Le 5,000,000 per invoice.
Electronic invoicing in Sierra Leone
There is no e-invoicing clearance or reporting platform. What Sierra Leone has is the Electronic Cash Register regime, and it binds every GST-registered business: GST Act s.34 requires a registered GST business to maintain an electronic cash register specified by the Commissioner-General for invoicing and recording all transactions, and the NRA's own guidance says all GST-registered taxpayers should use it. An ECR is a Certified Invoicing System plus a Sales Data Controller that signs each receipt and sends it to the NRA server. The rules are in the Electronic Cash Register Regulations 2021. The NRA supplies and installs the device and tells you by notice when to start using it, so there is no single national start date. From 2026, if your machine is damaged or faulty you replace it at your own cost, at a price the Commissioner-General sets and gazettes.