Lesotho Introduces the Lekuka E-Invoicing System
Revenue Services Lesotho (RSL) has launched Lekuka, the country’s national e-invoicing platform, marking a central step in its broader digital tax transformation strategy. The initiative aims to strengthen VAT compliance, curb tax evasion, and enable the electronic reporting of business transactions through a single, centralized system.
Scope and Functionality
Lekuka is built to handle a wide range of transaction types, including B2B, B2G, and B2C invoices, as well as credit notes, debit notes, and VAT-related reporting. Businesses transmit invoice data to the platform via secure APIs, while buyers can verify an invoice’s authenticity by scanning a QR code generated by the system.
System Architecture
Lesotho’s e-invoicing model runs on the coordinated interaction of two core components: the Invoice Data Management System (IDMS) and the Electronic Billing System (EBS).
The IDMS is operated by RSL and functions as the central platform for receiving, storing, and validating invoice data, while also safeguarding the security and authenticity of each transaction. The EBS, by contrast, sits on the business side and is the system companies rely on to issue electronic invoices, whether through an ERP, accounting software, a dedicated invoicing system, or a point-of-sale (POS) solution.
Before an EBS can exchange data with the IDMS, it must first be accredited by RSL and demonstrate compliance with the established technical requirements, ensuring seamless, compliant communication between the two systems.
Legal Framework
The legal basis for Lekuka is set out in the Value Added Tax (E-Invoicing) Regulations, 2026 (Legal Notice No. 25 of 2026). The regulations were published on March 27, 2026, and took effect on April 1, 2026. They establish the e-invoicing system's structure, taxpayer obligations under the new model, requirements for technology providers, and the conditions governing data transmission.
The Commissioner-General of RSL holds the authority to determine which businesses fall under the e-invoicing mandate and to set the corresponding implementation dates through official communications.
Implementation Timeline
Following the completion of its pilot program, Lekuka moved into nationwide rollout in July 2026. RSL has since extended the technical integration grace period to October 30, 2026, with mandatory compliance taking effect for all VAT-registered businesses from November 1, 2026.
Beyond this general timeline, RSL retains responsibility for defining which taxpayers must comply, the pace of implementation, the required technical specifications, and any transition deadlines, so businesses are encouraged to monitor official communications closely as further guidance is issued.
In the meantime, businesses operating in Lesotho should ensure their ERP and invoicing systems are integrated with the Lekuka platform ahead of the compliance deadline to meet the upcoming requirements and avoid potential penalties.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
