Published: 12 August 2026
Revenue Services Lesotho (RSL) has introduced Lekuka, the country’s national e-invoicing platform, as part of its digital tax transformation initiative. The system is designed to improve VAT compliance, reduce tax evasion, and enable electronic reporting of business transactions through a centralized platform.
Lekuka supports B2B, B2G, and B2C invoices, as well as credit notes, debit notes, and VAT-related reporting. Businesses submit invoice data electronically through secure APIs, while buyers can verify invoice authenticity using QR codes generated by the system.
The legal framework entered into force on 1 April 2026 under the Value Added Tax (E-Invoicing) Regulations, 2026 (Legal Notice No. 25 of 2026). Following the completion of the pilot program, nationwide rollout began in July 2026. Revenue Services Lesotho has extended the technical integration grace period until 30 October 2026, with mandatory compliance for all VAT-registered businesses starting on 1 November 2026.
Businesses operating in Lesotho should ensure their ERP and invoicing systems are integrated with the Lekuka platform to meet the upcoming compliance requirements and avoid potential penalties.
