Is e-Invoicing mandatory 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.

What ERP systems support Lesotho e-Invoicing?

Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support Lesotho e-Invoicing through standard e-Invoice formats. Integration typically requires connecting to the government clearance platform.

How do I integrate my accounting software with Lesotho e-Invoice requirements?

To integrate with Lesotho e-Invoicing: 1) Ensure your software supports standard e-Invoice formats, 2) Register with the government clearance platform, 3) Comply with applicable standards.

How do I get started with e-Invoicing in Lesotho?

To get started with e-Invoicing in Lesotho: 1) Register with the government clearance platform, 2) Integrate your accounting system with the platform API, 3) Ensure your invoices comply with standard e-Invoice formats formats, 4) Test invoice submission before go-live.

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Lesotho e-Invoicing

Q: What is the B2B e-Invoicing status in Lesotho?

B2B e-Invoicing in Lesotho is in a phased rollout. Revenue Services Lesotho (RSL) operates mandatory e-invoicing through the Lekuka system under the VAT (E-Invoicing) Regulations No. 25 of 2026. VAT-registered vendors (VAT registration threshold M2,000,000 annual turnover) must issue invoices electronically through Lekuka, which follows a centralised clearance model. Onboarding is rolling out in stages.

Q: What is the B2G e-Invoicing status in Lesotho?

B2G e-Invoicing in Lesotho is in a phased rollout. Supplies to government by VAT-registered vendors fall under the same Lekuka e-invoicing regime operated by Revenue Services Lesotho under the VAT (E-Invoicing) Regulations No. 25 of 2026.

Q: Is B2C e-Invoicing required in Lesotho?

B2C e-Invoicing in Lesotho is in a phased rollout. Sales to consumers by VAT-registered vendors are also issued through the Lekuka e-invoicing system operated by Revenue Services Lesotho under the VAT (E-Invoicing) Regulations No. 25 of 2026.

Updated 1 April 2026

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B2B

phased

Revenue Services Lesotho (RSL) operates mandatory e-invoicing through the Lekuka system under the VAT (E-Invoicing) Regulations No. 25 of 2026. VAT-registered vendors (VAT registration threshold M2,000,000 annual turnover) must issue invoices electronically through Lekuka, which follows a centralised clearance model. Onboarding is rolling out in stages.

B2C

phased

Sales to consumers by VAT-registered vendors are also issued through the Lekuka e-invoicing system operated by Revenue Services Lesotho under the VAT (E-Invoicing) Regulations No. 25 of 2026.

B2G

phased

Supplies to government by VAT-registered vendors fall under the same Lekuka e-invoicing regime operated by Revenue Services Lesotho under the VAT (E-Invoicing) Regulations No. 25 of 2026.

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Standards:

Supported Formats:

Clearance Model:

Centralised clearance model: VAT-registered vendors issue invoices through the Lekuka system operated by Revenue Services Lesotho.

N/A

No SAF-T requirement.

VAT (E-Invoicing) Regulations No. 25 of 2026

1 April 2026

General

The VAT (E-Invoicing) Regulations No. 25 of 2026 introduced mandatory e-invoicing through the Lekuka system operated by Revenue Services Lesotho, coming into operation in 2026.