The Revenue Services Lesotho (RSL) has introduced Lekuka, the country’s national electronic invoicing platform, to improve VAT compliance, reduce tax evasion, and digitalize invoice reporting. The platform enables the electronic exchange of invoice data between suppliers, buyers, and the RSL while allowing tax authorities to monitor VAT and levy transactions in near real-time.
How Does Lekuka Work?
Lekuka operates through a centralized electronic invoicing model. Businesses generate invoices directly from their ERP, accounting, invoicing, or Point-of-Sale (POS) systems and submit transaction data electronically to the Revenue Services Lesotho. The platform validates the invoice, records the fiscal information, and returns a confirmation to the taxpayer. Buyers can verify invoice authenticity through the QR code printed on the invoice, using the official Invoice Verification Portal.
Scope of the Reporting
The Lekuka platform covers the reporting of VAT-taxable business transactions, including B2B, B2G, and B2C invoices, as well as credit notes, debit notes, levy reporting, and daily reconciliation reports. The platform operates using the accrual accounting method and is designed to support complete electronic reporting of taxable transactions.
Lesotho e-Invoicing Implementation Timeline
The e-invoicing framework was established under the Value Added Tax (E-Invoicing) Regulations, 2026 (Legal Notice No. 25 of 2026), which officially came into operation on 1 April 2026.
- Pilot Program: The pilot phase commenced in November 2025 and concluded on 31 March 2026, involving selected taxpayers and accredited Electronic Billing System (EBS) providers.
- Nationwide Rollout: Full nationwide implementation, including VAT and levy return pre-population, was initiated in July 2026 with an initial compliance expectation set for 1 August 2026.
- Deadline Extension: On 16 July 2026, the Revenue Services Lesotho (RSL) issued a public notice extending the technical integration grace period to 30 October 2026 to allow taxpayers sufficient time for system integration.
- Mandatory Enforcement: All VAT-registered businesses are strictly required to operate fully integrated, Lekuka-compliant systems as of 1 November 2026, after which administrative penalties and legal sanctions shall be fully enforced.
Technical Overview
Businesses integrate with Lekuka using secure APIs provided by the Revenue Services Lesotho. Before submitting transactions, taxpayers shall complete device registration and receive a unique Device ID and Activation Code. The integration lifecycle includes taxpayer verification, certificate management, configuration, operational reporting, and offline synchronization. Every invoice, credit note, and debit note is submitted through the mandatory submitReceipt service, while additional APIs support device registration, certificate renewal, system health monitoring, and offline transaction reporting.
Benefits of Lekuka
The Lekuka platform helps businesses reduce manual reporting activities while improving invoice accuracy and tax compliance. It also simplifies VAT and levy reporting, accelerates refund processes, enables QR code verification, and provides greater transparency for both taxpayers and the Revenue Services Lesotho.
How Can SNI Help You About e-Invoicing in Lesotho?
SNI offers an end-to-end solution for integrating with the Lekuka e-Invoicing platform. Our solution retrieves transactional data directly from SAP or any ERP system, performs country-specific mapping and validations, generates Lekuka-compliant electronic invoices, and securely communicates with the Revenue Services Lesotho through official APIs via accredited service provider.
The solution supports the complete invoice lifecycle, including outbound invoice generation, government submission, status monitoring, government response handling, and QR code-enabled invoice management. Where applicable, inbound documents can also be retrieved and monitored through SNI’s user-friendly Inbound Cockpit, while invoice reconciliation automatically matches supplier invoices with purchase orders, goods receipts, or internal accounting records to simplify validation and reduce manual effort.
SNI’s solution integrates with clients’ systems without requiring upgrades to existing ERP versions and is fully compatible with SAP ECC 4.7 and above, SAP R/3, SAP S/4HANA, and SAP Business Technology Platform (BTP). In addition, SNI provides ERP-independent solutions designed to integrate with any ERP environment used by clients.