E-invoicing in Lesotho

Lesotho has introduced mandatory electronic tax invoicing through its Lekuka system, requiring VAT-registered businesses to use approved electronic billing solutions connected to the national tax infrastructure.

B2B mandatory Approval in progress

At a glance

B2B e-invoicing Mandatory

B2G e-invoicing To be confirmed

Infrastructure Lekuka/IDMS (Revenue Services Lesotho)

Next deadline 30 October 2026

The e-invoicing regulations entered into force on 1 April 2026. The mandatory integration deadline for VAT-registered businesses was extended to 30 October 2026.

Key e-invoicing deadlines

1 April 2026

Completed

Electronic invoicing regulations take effect

Lesotho's electronic invoicing regulations entered into force, establishing the national framework for electronic tax invoicing and reporting.

30 October 2026

Upcoming

Mandatory e-invoicing integration deadline

The extended deadline for affected VAT-registered businesses to complete integration with Lesotho's electronic invoicing infrastructure, subject to applicable requirements and exemptions.

Overview

Lesotho is introducing mandatory electronic tax invoicing as part of its efforts to modernise VAT administration and improve tax compliance.

The country's electronic invoicing framework is based on the Lekuka system and the Invoice Data Management System (IDMS), administered by Revenue Services Lesotho (RSL).

The new requirements introduce electronic invoice processing and reporting obligations for VAT-registered businesses, replacing reliance on traditional invoicing processes with a more structured, digitally connected approach.

Who must comply

Lesotho's electronic invoicing requirements primarily apply to VAT-registered businesses operating in the country.

Affected businesses are required to comply with the national electronic invoicing framework and use approved electronic billing solutions that meet Revenue Services Lesotho's requirements.

Businesses should assess their obligations based on their VAT registration, business activities and any exemptions or transitional arrangements announced by the tax authority.

Requirements

Lesotho's electronic invoicing regulations entered into force on 1 April 2026, introducing new requirements for electronic tax invoice processing and reporting.

VAT-registered businesses must prepare their invoicing systems to comply with the national electronic billing framework and applicable integration requirements.

Revenue Services Lesotho extended the mandatory integration deadline to 30 October 2026, giving affected businesses additional time to complete their technical preparations.

Businesses should ensure that their electronic billing solutions meet the applicable technical, invoice data and reporting requirements.

Formats and infrastructure

Lesotho's electronic tax invoicing framework uses the Lekuka platform and Invoice Data Management System (IDMS), administered by Revenue Services Lesotho.

The system is designed to support the electronic exchange and reporting of invoice information for tax compliance purposes.

Businesses may need to integrate their existing accounting, ERP or electronic billing systems with the national infrastructure using supported technical methods.

Lesotho's framework is based on national tax administration requirements rather than Peppol as the primary electronic invoicing network.

How iEDI can help

iEDI is working on expanding its e-invoicing coverage to include Lesotho.

Our goal is to help businesses connect their existing ERP and business systems to the relevant electronic invoicing infrastructure without replacing their current setup.

If your business operates in Lesotho, contact us to discuss your electronic invoicing requirements and learn more about our plans for supporting the market.

Frequently asked questions

Is e-invoicing mandatory in Lesotho?

Yes. Lesotho introduced electronic invoicing regulations in April 2026, establishing mandatory electronic tax invoicing requirements for affected VAT-registered businesses. Implementation is subject to applicable transitional arrangements and exemptions.

Which businesses must comply with Lesotho's e-invoicing requirements?

The requirements primarily apply to VAT-registered businesses operating in Lesotho. Businesses should assess their obligations based on their VAT registration, activities and any exemptions or transitional arrangements announced by Revenue Services Lesotho.

What is the deadline for e-invoicing in Lesotho?

Lesotho's electronic invoicing regulations entered into force on 1 April 2026. Revenue Services Lesotho subsequently extended the mandatory integration deadline to 30 October 2026, giving affected businesses additional time to prepare their systems.

What electronic invoicing system is used in Lesotho?

Lesotho uses the Lekuka platform and Invoice Data Management System (IDMS), administered by Revenue Services Lesotho. The framework supports electronic invoice processing and reporting for national tax compliance purposes.

Does iEDI support e-invoicing in Lesotho?

iEDI is working on expanding its e-invoicing coverage to include Lesotho. Contact us to discuss your requirements and learn more about our plans for supporting the Lesotho market.

Planning ahead?

Preparing for e-invoicing in Lesotho?

Talk to us about the upcoming requirements and iEDI's plans for supporting electronic invoicing in Lesotho.

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