Suppliers named in RSL’s list updated 21 October 2026; not a count of approved Tiiso connections.
RSL · Lekuka
Lesotho
e-invoicing, explained.
VAT-registered taxpayers must complete Lekuka rollout by 30 October 2026 under RSL’s signed extension; its website and awareness slides say compliant use by 1 November 2026. Prepare for the earlier date.
Rolling outRevenue Services Lesotho · Hybrid
Reviewed 28 October 2026
At a glance
- Lekuka receives invoice data from business systems and lets buyers check an invoice through a QR code.
- It supports signed fiscal reporting, including authorised offline operation; it is not a rule that every invoice must wait for online approval.
- The VAT (E-Invoicing) Regulations, Legal Notice No. 25 of 2026, took effect on 1 April 2026. Supplier accreditation, EBS accreditation and taxpayer registration are separate requirements.
View figures as a table
| Measure | Value |
|---|---|
| Suppliers named in RSL’s list updated 21 October 2026; not a count of approved Tiiso connections. | 6 |
Dates that matter
The rollout, step by step.
Dashed lines mark announced targets, not confirmed deadlines.
RSL taxpayer pilot begins
Five taxpayers; pilot ended on 31 March 2026. This is RSL’s pilot, not Tiiso approval.
Regulations take effect
RSL signs rollout extension
Previous deadline: 31 July 2026.
Mandatory national rollout deadline in signed extension
Complete registration, integration, testing and staff training before this date.
Compliant-use date in RSL website and awareness slides
This differs from the signed letter’s 30 October deadline. Prepare for 30 October and ask RSL to confirm the enforcement date.
View dates as a table
| Date | Milestone | Status |
|---|---|---|
| 2025-11 | RSL taxpayer pilot begins: Five taxpayers; pilot ended on 31 March 2026. This is RSL’s pilot, not Tiiso approval. | Reported milestone |
| 2026-04-01 | Regulations take effect | Reported milestone |
| 2026-07-16 | RSL signs rollout extension: Previous deadline: 31 July 2026. | Reported milestone |
| 2026-10-30 | Mandatory national rollout deadline in signed extension: Complete registration, integration, testing and staff training before this date. | Reported milestone |
| 2026-11-01 | Compliant-use date in RSL website and awareness slides: This differs from the signed letter’s 30 October deadline. Prepare for 30 October and ask RSL to confirm the enforcement date. | Reported milestone |
Who must comply?
- RSL’s signed rollout letter addresses all VAT-registered taxpayers. Regulation 3 requires a Gazette notice to require a vendor to use EBS; confirm any taxpayer-specific scope question with RSL.
- Manufacturers, suppliers and customers also have duties. The awareness presentation describes non-VAT onboarding as a future step, not a current universal mandate.
Documents covered
- Tax invoices (B2B, B2C and B2G)
- Full and partial credit notes
- Debit notes
- Levies within invoices
- Daily reconciliation reports (awareness presentation)
Your action plan
What you must do.
- 1
Check your registration
Confirm your TIN, business names, premises and EBS brand, model and specification. Notify RSL before moving an EBS to another business premise.
- 2
Choose an approved route
Acquire an accredited EBS from an accredited supplier. Check both the supplier and the specific system model with RSL; a supplier listing does not approve every product it sells. Apex Global Group LLC and Tiiso are not named in the reviewed supplier list.
- 3
Configure your invoices
Register the EBS on IDMS and obtain its RSL identification number and digital certificate. Include the required invoice particulars, digital signature and QR code. Request and record the buyer’s TIN for B2B and B2G sales when provided.
- 4
Test before switching
For a software connection, request the authority’s test environment and acceptance checklist. Test sales, returns, duplicate submissions and a lost connection; a test pass is not production approval.
- 5
Go live with approval
Confirm manufacturer, supplier and system accreditation as applicable, taxpayer EBS registration and production permission before live use. A sandbox test or Apex account approval is not authority approval.
- 6
Keep it running
Arrange data connectivity, check transaction receipt and accuracy, and report verification problems to RSL. Follow the technical guide for fiscal-day opening, reporting and closing; keep audit records and check supplier invoices.
Penalties & compliance risk
- M 100,000 fixed; on conviction up to M 200,000 — Failure to report an EBS defect. Each conviction row provides a fine OR imprisonment up to six months. Regulation 16 bars both administrative penalty and prosecution for the same act or omission.
- M 300,000 fixed; on conviction up to M 400,000 — Offering or supplying unaccredited EBS. Each conviction row provides a fine OR imprisonment up to six months. Regulation 16 bars both administrative penalty and prosecution for the same act or omission.
- M 50,000 fixed; on conviction up to 80,000 (currency marker omitted in the printed row) — Invoice missing required particulars. Each conviction row provides a fine OR imprisonment up to six months. Regulation 16 bars both administrative penalty and prosecution for the same act or omission.
- M 200,000 fixed; on conviction up to M 300,000 — Operating unaccredited EBS. Each conviction row provides a fine OR imprisonment up to six months. Regulation 16 bars both administrative penalty and prosecution for the same act or omission.
- M 200,000 fixed; on conviction up to M 300,000 — Failure to issue an invoice. Each conviction row provides a fine OR imprisonment up to six months. Regulation 16 bars both administrative penalty and prosecution for the same act or omission.
- M 300,000 fixed; on conviction up to M 400,000 — Failure to report EBS misuse. Each conviction row provides a fine OR imprisonment up to six months. Regulation 16 bars both administrative penalty and prosecution for the same act or omission.
- M 100,000 fixed; on conviction up to M 200,000 — Failure to assist an EBS audit. Each conviction row provides a fine OR imprisonment up to six months. Regulation 16 bars both administrative penalty and prosecution for the same act or omission.
- No fixed amount listed; on conviction up to M 500,000 — Failure to pay an administrative penalty by the due date. Each conviction row provides a fine OR imprisonment up to six months. Regulation 16 bars both administrative penalty and prosecution for the same act or omission.
Check the current legal notice and your circumstances before relying on an amount.
Why it matters to each side.
For your business
- RSL expects less invoice reporting work and faster VAT and levy refunds. These are stated benefits, not guaranteed refund times.
For the tax authority
- RSL aims to reduce tax evasion and improve the data used for tax administration.
Buying goods?
Check the supplier’s invoice.
- For B2B purchases, check every invoice and verify its information. Report missing invoices, inaccurate data or inability to verify IDMS receipt to RSL as soon as practicable. Other customers may report these issues. Use the QR verification service where available.
When the connection drops.
- The regulations require data connectivity and reporting of verification problems; they give no general outage grace period or upload deadline. RSL’s technical guide covers offline batches and later status checks. Confirm the authorised mode and timing for your EBS with RSL. Tiiso’s capture-only queue does not issue offline fiscal invoices.
Sources and review dates (8)
Last reviewed 28 October 2026. General information, not tax or legal advice. Confirm your obligations with the tax authority before acting.
- Lesotho Introduces the Lekuka E-Invoicing SystemComarch · Accessed 27 October 2026Secondary source
- E-Invoicing and E-Reporting in LesothoVATupdate · Accessed 27 October 2026Secondary source
- Lekuka Public Awareness Session 2026, slides 1–18Revenue Services Lesotho · Accessed 28 October 2026
- POS, accounting and electronic billing user acceptance testingRevenue Services Lesotho · Accessed 27 October 2026
- VAT (E-Invoicing) Regulations, Legal Notice No. 25 of 2026, regulations 1–17 and Schedules I–VRevenue Services Lesotho · Accessed 28 October 2026
- Mandatory rollout extension, signed letter dated 16 July 2026, pages 1–2Revenue Services Lesotho · Accessed 28 October 2026
- Lekuka list of accredited suppliers, page 2, updated 21 October 2026Revenue Services Lesotho · Accessed 28 October 2026
- Getting Started with Lekuka for IT Companies, pages 2–7Revenue Services Lesotho · Accessed 28 October 2026