Jamaica GCT tax invoice requirements and TRN
What TAJ expects on a tax invoice from a GCT-registered business in Jamaica.
A GCT-registered business in Jamaica must issue a tax invoice for taxable supplies. TAJ guidance lists the supplier's name and GCT registration number, the invoice date and serial number, the customer's details, an itemised description of the supplies, the tax rate and the total amount due. Invoices are to be issued within 7 days of the supply. A valid Business Taxpayer Registration Number (TRN) is needed before you can register for GCT.
- Supplier name and GCT registration number.
- Invoice date and a unique serial number.
- Customer details and an itemised description of goods or services.
- GCT rate and amount, and the total amount due.
- Issue the invoice within 7 days of the supply.
How it works
Get your Business TRN from the Taxpayer Registration Centre if you do not have one.
After GCT registration, put your GCT registration number on every tax invoice.
Number invoices in one running sequence.
List each line with quantity, price and its own tax rate.
Keep a copy of every invoice; computer-generated tax invoices are accepted by TAJ.
Legal framework
- General Consumption Tax Act (Jamaica).
- Tax Administration Jamaica: General Consumption Tax (jamaicatax.gov.jm).
- TAJ Quick Guide to GCT.
Frequently asked questions
Do I need a TRN to invoice in Jamaica?
You need a Business TRN to register for GCT. Ask TAJ whether your situation requires one.
Can I issue invoices from a computer?
TAJ guidance refers to computer-generated tax invoices, so a PDF invoice is normal practice.
Does 4invoices verify my TRN or GCT number?
4invoices creates invoices with a tax rate per line, supports any currency with an exchange rate, and downloads a PDF. It does not connect to Tax Administration Jamaica, file GCT returns, verify TRNs or keep legally validated archives. The 6-month free trial needs no card. Enter your numbers yourself and check them with TAJ.