Lesotho
LSLesotho's Value Added Tax (E-Invoicing) Regulations, 2026 require VAT vendors to issue invoices from accredited Electronic Billing Systems that report each transaction to Revenue Services Lesotho's Lekuka e-invoicing system, with a national rollout deadline of 30 October 2026.
Guide reviewed .
Invoicing and electronic documents
Lekuka (Invoice Data Management System)
RSL's e-invoicing system. It authenticates each vendor's billing system with a digital certificate, receives and stores transaction data, and lets vendors and customers verify invoices by QR code. It is a national reporting system, not a Peppol network.
Transaction data sent through RSL's E-Invoicing Gateway API; invoices printed or digital with a QR code · Official source: Lesotho Government Gazette · Legal Notice No. 25 of 2026, VAT (E-Invoicing) Regulations
Electronic Billing System (EBS)
The vendor's POS, ERP, accounting, billing or cash register system, accredited by RSL and bought from an accredited supplier. It signs and transmits transaction data to Lekuka and issues the invoice with its QR code.
Accredited EBS integrated with the Lekuka gateway · Official source: RSL · Lekuka documents
Peppol
No Lesotho Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one. No link between Lekuka and Peppol was found in RSL's material.
Peppol BIS Billing · Official source: OpenPeppol · Peppol Authorities
In Lesotho the obligation is on the billing system. Every sale must pass through an accredited EBS that reports it to Lekuka and prints the QR code. Software vendors must be accredited before their systems can be sold; RSL's Lekuka documents page has the gateway API specification, test cases and the supplier list.
Peppol delivery is not part of the Lesotho regime. A Peppol invoice would still have to come from an accredited EBS and carry the Lekuka QR code. RSL's extension notice set the integration deadline at 30 October 2026, so check RSL for any later notice on enforcement.
Legal guide
B2B · B2G · B2C invoices
Mandatory for VAT-registered taxpayersA vendor must operate an accredited EBS for each business, register it with RSL and keep it connected so transactions reach Lekuka. An invoice with the Schedule IV particulars and a QR code must be issued for every transaction. For B2B and B2G transactions the vendor must ask for the customer's TIN and enter it. RSL's scope covers invoices, full and partial credit notes, debit notes and daily reconciliation reports.
Official source: Lesotho Government Gazette · Legal Notice No. 25 of 2026, VAT (E-Invoicing) RegulationsRollout deadline
Extended to 30 October 2026RSL extended the mandatory national rollout deadline from 31 July 2026 to 30 October 2026, after finding that more than 90% of VAT-registered taxpayers had not completed integration. RSL's awareness material says all businesses should use Lekuka-compliant systems by 1 November 2026.
Official source: RSL · notice extending the Lekuka implementation deadline (16 July 2026)Software suppliers
Accreditation requiredManufacturers and suppliers of EBS, and providers of EBS maintenance, must be accredited by the Commissioner-General. RSL publishes the list of accredited suppliers.
Official source: Lesotho Government Gazette · Legal Notice No. 25 of 2026, VAT (E-Invoicing) RegulationsTax invoices
Mandatory for VAT vendorsInvoices, credit notes and debit notes must follow the Value Added Tax Act, 2001. RSL publishes a VAT 105 guide on them; VAT was introduced in July 2003.
Official source: RSL · Value Added Tax
Timeline
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E-invoicing regulations published
Legal Notice No. 25 of 2026, the Value Added Tax (E-Invoicing) Regulations, 2026, was published in the Government Gazette.
Official source: Lesotho Government Gazette · Legal Notice No. 25 of 2026, VAT (E-Invoicing) Regulations -
Lekuka pilot ends
A pilot group of five taxpayers had been onboarded from November 2025, with four accredited EBS suppliers.
Official source: RSL · Introducing Lekuka, public awareness presentation -
E-invoicing regulations in force
The regulations came into operation.
Official source: Lesotho Government Gazette · Legal Notice No. 25 of 2026, VAT (E-Invoicing) Regulations -
Extended mandatory rollout deadline
The deadline for VAT-registered taxpayers to be integrated with Lekuka, extended from 31 July 2026.
Official source: RSL · notice extending the Lekuka implementation deadline (16 July 2026)
Peppol in Lesotho
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.