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Lesotho e-Invoicing

Updated 1 April 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • FAQ

Lesotho is phasing in mandatory e-invoicing for B2B, B2G and B2C through the Lekuka system run by Revenue Services Lesotho, under the VAT (E-Invoicing) Regulations No. 25 of 2026. VAT-registered vendors above the M2,000,000 turnover threshold issue invoices via Lekuka's centralised clearance model, with staged onboarding.

Lesotho e-Invoicing Overview

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.
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.
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.

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Implementation Timeline(1 events)

Key mandate dates. Select a date for detail, or show all updates below.

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.

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Compliance Regime

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

Record-keeping & Reporting

SAF-T
N/A
No SAF-T requirement.

Detailed exemptions, penalties and cross-border rules for Lesotho are not yet published. The official sources have the latest detail.

Official Sources

  • rsl.org.lsOfficial site
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Related Countries

  • AngolaPhased
  • Burkina FasoPhased
  • ChadPhased
  • Côte d'IvoirePhased

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. 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.

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.

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