Lesotho Revenue Service (RSL) has published the Value Added Tax (E-invoicing) Regulations under Legal Notice No. 25 of 2026, in Government Gazette No. 26. The Regulations introduce a formal legal foundation for mandatory e-invoicing under the Value Added Tax Act.
The Regulations replace traditional paper-only invoice issuance for VAT compliance purposes by introducing a framework under which transaction data must be generated through accredited Electronic Billing Systems (EBS) and transmitted to the RSL’s Invoice Data Management System (IDMS/invoicing system) in real/near real-time.
IDMS/invoicing system
The IDMS:
· Authenticates Electronic Billing Systems (EBS).
· Receives, records, analyzes, and stores transaction data transmitted by EBS
· Manages digital certificates and digital signatures.
· Enables transaction verification for transaction authenticity and integrity purposes.
The mandate applies to VAT-registered businesses. Taxpayers can still exchange invoices in printed form, but each invoice must originate from a compliant EBS and carry the prescribed QR code and digital signature.
The framework also sets accreditation requirements and compliance obligations for vendors, suppliers, manufacturers, and customers. Administrative penalties and criminal sanctions may apply in cases of non-compliance.
Implementation timeline
Additional implementation details and technical specifications are expected through further guidelines and government notices.
