Enacted E-invoicing
Lesotho — Einvoicing regulations
- Jurisdiction
- 🇱🇸 Lesotho
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Enacted
- Effective
- 1 August 2026
- Verified
- Corroborated against official id · high confidence
Lesotho's Value Added Tax (E-Invoicing) Regulations, 2026, Legal Notice No. 25 of 2026, were published in Government Gazette Vol. 71, No. 26 on 27 March 2026 and entered into legal force on 1 April 2026. Mandatory vendor adoption of accredited Electronic Billing Systems (EBS) connected to Revenue Services Lesotho's Invoice Data Management System (IDMS / 'Lekuka' platform) is required from 1 August 2026. The mandate applies to all VAT-registered vendors across B2B, B2G, and B2C transactions. Penalties for non-compliance range from M50,000 to M300,000.
Sources
- Value Added Tax (E-Invoicing) Regulations 2026 — Government Gazette Vol. 71 No. 26, Legal Notice No. 25 of 2026 — RSL Publications
- Briefing document: E-Invoicing & E-Reporting in Lesotho — VATupdate (19 June 2026)
- The Legal and Practical Implications of the Value Added Tax (E-Invoicing) Regulations, 2026 in Lesotho — Afriwise
- Lesotho e-invoicing plans — VATCalc