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.
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Key Takeaways
The mandatory e‑invoicing regime takes effect on 1 August 2026.
VAT‑registered businesses must adopt RSL‑accredited electronic invoicing and point‑of‑sale systems that are approved by the Revenue Services Lesotho.
Administrative penalties range from M50,000 to M300,000, with serious breaches attracting up to M500,000 or up to six months imprisonment.
Invoices must contain digital signatures and QR codes, prescribed invoice details, and be transmitted to the IDMS for validation.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 19 June 2026. It relates to VAT developments in Lesotho. The original source is VatCalc.
