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Lesotho e-Invoicing
Last reviewed 2 official sources
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Lesotho requires VAT-registered vendors to issue every invoice from an accredited Electronic Billing System linked to Lekuka, the e-invoicing system run by Revenue Services Lesotho. The Value Added Tax (E-Invoicing) Regulations, 2026 came into operation on 1 April 2026 and cover B2B, B2G and B2C sales.
Previous
27 March 2026
e-Invoicing Regulations gazetted
Latest
1 April 2026
Lesotho's VAT e-invoicing regulations come into operation
Lesotho e-Invoicing Overview
B2B
phased
Scope
VAT-registered vendors
More detail
Under the Value Added Tax (E-Invoicing) Regulations, 2026 , a vendor must issue an invoice for every transaction from an RSL-accredited EBS registered on the IDMS. In business sales the vendor records the buyer's TIN, and the buyer must check each invoice and report missing or inaccurate ones. Regulation 3(1) provides for the Commissioner-General to require vendors to use an EBS by notice in the Gazette.
B2G
phased
Scope
VAT-registered vendors supplying public bodies
B2C
phased
Scope
VAT-registered vendors selling to consumers
More detail
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Implementation Timeline(2 events)
Key mandate dates. Select a date for detail, or show all updates below.
e-Invoicing Regulations gazetted
27 March 2026
Legislative
e-Invoicing Regulations come into operation
1 April 2026
All
Premium Sponsors
Compliance Regime
Tax Authority
CTC Model
Clearance
The vendor's EBS authenticates with RSL's Invoice Data Management System (IDMS) using a digital certificate, transmits the transaction data, and formats and issues the invoice with a QR code once IDMS has recorded it. Each invoice also carries the EBS digital signature, the EBS serial number in IDMS and a sequential invoice number. EBS products, their manufacturers and their suppliers all need RSL accreditation.
Record-keeping & Reporting
SAF-T
Not required
No SAF-T requirement.
Penalties
Failure to issue an invoice
M200,000
Non-accredited EBS
M200,000
Invoice missing required particulars
M50,000
More detail
Issuing an invoice without the particulars in Schedule IV of the Value Added Tax (E-Invoicing) Regulations, 2026 (including the EBS digital signature and QR code) carries a fixed penalty of M50,000, or on conviction a fine of up to 80,000 (the Gazette does not state the currency) or up to six months' imprisonment.
Supplying a non-accredited EBS
M300,000
Failure to report an EBS defect
M100,000
More detail
A manufacturer or supplier who does not report a defect in an EBS to the Commissioner-General, as regulation 13(4) requires, faces a fixed penalty of M100,000 under Schedule V of the Value Added Tax (E-Invoicing) Regulations, 2026 , or on conviction a fine of up to M200,000 or up to six months' imprisonment.
Failure to report misuse of an EBS
M300,000
Failure to assist an EBS audit
M100,000
Failure to pay an administrative penalty
M500,000
Latest Update
New Mandate
1 Apr 2026Lesotho's VAT e-invoicing regulations come into operation
The Value Added Tax (E-Invoicing) Regulations, 2026 (Legal Notice No. 25 of 2026) came into operation on 1 April 2026. VAT-registered vendors must issue every invoice from an Electronic Billing System accredited by Revenue Services Lesotho and linked to its Invoice Data Management System (Lekuka), covering B2B, B2G and B2C sales.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Lesotho
Lesotho is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.
B2B e-Invoicing in Lesotho is in a phased rollout. Scope: VAT-registered vendors. Under the Value Added Tax (E-Invoicing) Regulations, 2026 , a vendor must issue an invoice for every transaction from an RSL-accredited EBS registered on the IDMS. In business sales the vendor records the buyer's TIN, and the buyer must check each invoice and report missing or inaccurate ones. Regulation 3(1) provides for the Commissioner-General to require vendors to use an EBS by notice in the Gazette.
B2G e-Invoicing in Lesotho is in a phased rollout. Scope: VAT-registered vendors supplying public bodies. Sales to government fall under the same Value Added Tax (E-Invoicing) Regulations, 2026 : the vendor asks the government customer for its TIN and enters it in the EBS as part of the transaction data.
The vendor's EBS authenticates with RSL's Invoice Data Management System (IDMS) using a digital certificate, transmits the transaction data, and formats and issues the invoice with a QR code once IDMS has recorded it. Each invoice also carries the EBS digital signature, the EBS serial number in IDMS and a sequential invoice number. EBS products, their manufacturers and their suppliers all need RSL accreditation.
Lesotho has penalties for e-Invoicing non-compliance. Failure to issue an invoice: M200,000; Non-accredited EBS: M200,000; Invoice missing required particulars: M50,000; and 5 more.
B2C e-Invoicing in Lesotho is in a phased rollout. Scope: VAT-registered vendors selling to consumers. Consumer sales are covered because the Value Added Tax (E-Invoicing) Regulations, 2026 require an invoice from the EBS for each transaction with any customer. Consumers may check through the IDMS that RSL received an invoice and may report problems; reporting is compulsory only for business buyers.