Lesotho has introduced mandatory VAT e‑invoicing under the Value Added Tax (E‑Invoicing) Regulations 2026, which came into force on 1 April 2026. From 1 August 2026 VAT‑registered businesses must use RSL‑accredited electronic invoicing and point‑of‑sale systems, transmit invoices with digital signatures and QR codes to the IDMS, and comply with strict penalties for non‑compliance.