Eswatini
SZThe Eswatini Revenue Service (ERS) is rolling out e-invoicing in which registered businesses issue invoices through approved fiscal devices or approved vendor software and transmit them to ERS; the legal instrument and start dates were not readable in the sources reviewed, and tax invoices are governed by the Value Added Tax Act, 2011.
Guide reviewed .
Invoicing and electronic documents
ERS e-invoicing
ERS describes a rollout in which businesses, once registered, issue invoices through an approved fiscal device or an approved vendor's software and transmit them securely to ERS. The ERS hub has sections for a register of approved fiscal device elements and for approved vendors. It is a national system run by ERS, not a Peppol network.
Approved fiscal devices or approved vendor software with ERS API integration · Official source: ERS · e-Invoicing
Tax invoices under the VAT Act
A taxable person supplying another taxable person must provide the original tax invoice within 30 days of the supply and keep a copy.
Particulars set out in the VAT Act, 2011 · Official source: ERS · Value Added Tax Act, 2011
Peppol
No Eswatini Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one.
Peppol BIS Billing · Official source: OpenPeppol · Peppol Authorities
ERS's e-invoicing hub is the place to watch: it is meant to hold the governing acts and regulations, user and technical guides, API documentation and the approved device and vendor lists. Confirm there whether your business is in scope and from when before relying on this page.
The model ERS describes routes invoices through approved fiscal devices or vendor software to ERS, and its description does not mention Peppol. Until the rollout reaches your business, the VAT Act tax invoice rules apply.
Legal guide
B2B · B2G · B2C e-invoicing
Rollout announced; legal basis and dates not confirmedERS's e-invoicing page announces the rollout, but its legislation, regulations, news and FAQ sections load their documents dynamically and could not be read. The VAT Act, VAT Regulations and the 2022 and 2025 VAT amendments published on the ERS site contain no e-invoicing or fiscal device provision.
Official source: ERS · e-InvoicingTax invoices
Mandatory for taxable personsSection 29 of the VAT Act requires an original tax invoice within 30 days of a taxable supply to another taxable person, with a copy retained by the supplier.
Official source: ERS · Value Added Tax Act, 2011
Timeline
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VAT Act assented
The Value Added Tax Act, 2011 received royal assent. It entered into force on a date set by ministerial notice.
Official source: ERS · Value Added Tax Act, 2011 -
VAT introduced
VAT replaced sales tax at a standard rate of 15%.
Official source: ERS · Eswatini VAT
Peppol in Eswatini
- 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.