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.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
The Nation · 4 days ago
Nigeria Customs Service has exempted CNG, LPG and electric vehicles from import duty and VAT under the Presidential Gas for Growth Initiative. Importers must obtain an Import Duty Exemption Certificate from the Federal Ministry of Finance and comply with regulatory requirements.
Vanguard · 7 days ago
Nigeria: Large taxpayers will face fines from 31 July if they fail to onboard to the NRS e-invoicing system. The penalties include a ₦200,000 fine per infraction, a 100 per cent surcharge on tax due, and interest at the Central Bank of Nigeria Monetary Policy Rate plus two points.
KPMG Kenya · 8 days ago
Kenya's KRA has integrated iCMS with iTax, automating export data into VAT returns from May 2026, requiring exporters to ensure accurate export documentation and PIN capture. The integration will pre-fill zero-rated supplies, eliminate manual entry, and mandate monthly reconciliation of export records against VAT returns.
ThisDayLive · 8 days ago
Nigeria's NRS has set a July 31, 2026 deadline for large taxpayers to fully migrate to the national e-invoicing and Electronic Fiscal System. The directive, part of the Merchant Buyer Solution rollout, requires companies with annual gross turnover of N5 billion or more to complete registration, system integration, testing and to transmit invoices with valid RINs.
Guardian · 9 days ago
Nigeria's Revenue Service (NRS) has set 31 July as the deadline for large taxpayers to comply with the National E-Invoicing and Electronic Fiscal System. The deadline requires large taxpayers to register on the Merchant Buyer Solution, integrate systems via approved Access Point Providers or Systems Integrators, validate, test, and transmit invoices electronically, with enforcement actions for non-compliance.
GlobalVATCompliance · 10 days ago
Nigeria: The Nigeria Revenue Service has begun compliance monitoring for large taxpayers under the mandatory National E-Invoicing & Electronic Fiscal System (EFS). Businesses must complete onboarding, integration, validation, testing and invoice transmission by 31 July 2026 to meet the deadline.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
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.