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Lesotho e-Invoicing News and Updates

Every Lesotho e-invoicing change recorded here: 1 update, newest first, each cited to its official source. Last change logged 1 April 2026.

Lesotho at a glance

Status
B2B
Phased
B2G
Phased
B2C
Phased
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April 2026

LS
Lesotho
New Mandate

Lesotho'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.
1 Apr, link to this updateSourceView Lesotho e-Invoicing mandate

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