Sierra Leone

Ekwo is free, open source accounting software. Its Sierra Leone pack carries the chart of accounts (Sierra Leone reference chart of accounts, 147 accounts), 2 tax rates in SLE, the periodic return (Monthly Goods and Services Tax return, 13 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-10-19 against 7 texts of law and official sources.

Country code: SL
Currency: SLE
Pack version: 0.2.0
Last checked: 2026-10-19

Set up Ekwo for Sierra Leone The pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.: default (default) — 147 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.: 8 taxes at rates of 0, 15
domestic, exempt, export, foreign_services_received, import
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.: SL-GST-RETURN — 13 boxes, filed month
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.: the last day of the month after the period
The file it is deposited asThe brick of packages/formats that writes it, where one exists.: filed by hand on the administration’s portal
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.: no profile — no obligation in law
No Sierra Leonean statute obliges a business to exchange a structured electronic invoice with another business in the sense Ekwo's vocabulary gives the word: there is no Peppol authority, no published profile and no scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. What Sierra Leone has instead is the electronic cash register: s. 34 of the GST Act, replaced by s. 34 of the Finance Act 2020, requires every GST-registered business to keep an electronic cash register specified by the Commissioner-General, made of a Certified Invoicing System and a Sales Data Controller that signs each receipt and sends it to the Authority's server. That is fiscal-device reporting to the tax administration and not a peer-to-peer exchange; the gap is recorded in this pack's README and the core is not patched to fit it.
Where the tax balance landsThe accounts a filed declaration settles to, by role.: payable 2110
receivable 1155
Bank statementsThe formats this country’s banks send, and whether anything here reads them.: no format named
Payment filesThe formats the country’s banks accept for an outgoing payment.: no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.: SL-IFRS-SFP — 32 lines
SL-IFRS-IS — 10 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.: community no named reviewer
7 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.: 2026-10-19
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.: 0.2.0 — published 2026-10-23
en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

SL-GST-RETURNdeclaration

Free, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2110. The deposit number and the administration’s own words come back into your own database.

OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.

What it was built from

7 sources — the law this pack was read against

Goods and Services Tax Act, 2009 (Act No. 6 of 2009), Supplement to the Sierra Leone Gazette Vol. CXL, No. 37 of 20 August 2009: ss. 8 to 10 (taxable, exempt and zero-rated supply), 14 (imposition and the 15 per cent rate), 15 (registration threshold), 24 (reverse charge on imported services), 27 (net amount of GST), 28 and 29 (input tax credits), 31 (GST invoices), 37 to 40 (returns, payment, imports); First, Second, Third and Fourth Schedules
Parliament of Sierra Leone, as published in the Sierra Leone Gazette · law · read 2026-10-19
The Finance Act, 2023 — s. 5 (digital services, amending s. 8(h) of the GST Act), s. 6 (the Second Schedule of the GST Act, exempt supplies, repealed and replaced by 25 items) and s. 7 (a 2 per cent tourism levy collected under the GST Act's filing and payment rules, paid by the 15th of the following month); the copy consulted is the Bill supplement to the Gazette of 28 March 2023 and states that the Act operates from 1 April 2023
Government of Sierra Leone, as published in the Sierra Leone Gazette · law · read 2026-10-19
Goods & Services Tax — the single 15 per cent rate, the four categories of supply, zero-rated and exempt examples, GST invoice contents, returns and payment not later than the end of the month following the tax period, the tax period, returns in leones
National Revenue Authority of Sierra Leone · guidance · read 2026-10-19
Domestic Taxes & Rates — the Authority's table of rates and due dates (withholding tax, PAYE, payroll tax, rent tax and the other taxes this pack documents and does not compute)
National Revenue Authority of Sierra Leone · guidance · read 2026-10-19
Electronic Cash Register — s. 34 of the GST Act as replaced by s. 34 of the Finance Act 2020: every registered GST business keeps an electronic cash register specified by the Commissioner-General, made of a Certified Invoicing System and a Sales Data Controller that signs each receipt and sends it to the Authority's server
National Revenue Authority of Sierra Leone · guidance · read 2026-10-19
ITAS — the Authority's Domestic Tax Information System, the taxpayer portal for registration, returns and payments
National Revenue Authority of Sierra Leone · portal · read 2026-10-19
Sierra Leone — use of IFRS Standards: IFRS Standards required of listed companies, banks and insurers; IFRS for SMEs adopted by CSAAG resolution BPR2/2009 and permitted for other entities; standards set by CSAAG under authority delegated by the Institute of Chartered Accountants of Sierra Leone
IFRS Foundation · guidance · read 2026-10-19

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