Jamaica sole trader vs limited company invoicing
Which name, TRN and registrations go on an invoice depending on how you trade.
In Jamaica you can trade as a sole proprietor or through a registered company. The invoice must show who is really supplying: your own name or business name, or the company name. Businesses register with the Companies Office of Jamaica and obtain a Business TRN from TAJ. GCT registration applies to the trading entity once its taxable supplies reach the J$15 million threshold.
- Sole trader: invoice in your name or registered business name, with your TRN.
- Limited company: invoice in the company name, with the company TRN.
- GCT registration and the GCT number belong to the entity that supplies.
- Keep business and personal payments separate.
How it works
Decide the trading entity and register it with the Companies Office of Jamaica.
Obtain the Business TRN from TAJ for that entity.
Use the same legal name and TRN on every invoice.
Add the GCT registration number once you are registered.
Ask an accountant if you are unsure whether to incorporate.
Legal framework
- Companies Act (Jamaica).
- Companies Office of Jamaica (orcjamaica.com).
- Tax Administration Jamaica: Taxpayer Registration Number (jamaicatax.gov.jm).
Frequently asked questions
Do I need a company to invoice in Jamaica?
No. Sole proprietors can invoice under their own name or a registered business name.
Which TRN goes on the invoice?
The TRN of the entity that supplies: yours as a sole trader, the company's as a limited company.
Does 4invoices register my business or check my TRN?
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.