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Tiiso
Lesotho development preview. Mock demonstrations only; not RSL-accredited.

The business owner’s guide

E-invoicing.
See the whole picture.

Your invoice now has a second destination: the tax authority. Here’s what changes, why it matters and how to prepare.

Follow an invoiceFind your country

Reviewed 28 October 2026 · Sources included throughout

Find your country

Check the authority’s rules and Tiiso’s availability separately.

Choose a country 12 guides
Check your country
Understand the processCheck your obligationsPrepare your business

From sale to verified record

An invoice’s journey

A PDF alone is not the process. In a fiscal system, the sale becomes a signed record that can be checked.

  1. 1

    Captured

    Create the sale in your till or accounting system.

  2. 2

    Signed

    A digital signature protects the invoice from changes.

  3. 3

    Reported

    The tax authority receives the invoice data.

  4. 4

    Confirmed with QR

    A verification code comes back for the invoice.

  5. 5

    Verified

    The buyer checks the code and keeps the record.

A simplified software-based flow. Approval, reporting and outage rules differ by country.

Read the background: VAT gaps

Why authorities do it

Close the gaps in VAT.

Tax can be charged at the counter without reaching the public purse. Invoice-level records make discrepancies easier to find.

VAT legally due, but not collected

VAT compliance gap, selected years (%) · Scale: 0–50%

European Union, 2023 VAT compliance gap (%)9.5%
Africa, 2023 model estimate (%); methods differ from EU report41%
Italy, 2019 VAT compliance gap (%)19.3%
Italy, 2023 VAT compliance gap (%)15%

Out of every 100 of VAT owed, about 41 never reached the tax office (Africa, model estimate).

Different methods and samples; these are not like-for-like measurements. The gap includes insolvency and honest error, not only evasion.

View chart data
Share of VAT legally due not collected
RegionGap
European Union, 2023 VAT compliance gap (%)9.5%
Africa, 2023 model estimate (%); methods differ from EU report41%
Italy, 2019 VAT compliance gap (%)19.3%
Italy, 2023 VAT compliance gap (%)15%

Suppressed sales

Sales deleted or altered after payment.

Fictitious invoices

Invented purchases used to claim VAT.

Under-declaration

Sales left out of the VAT return.

Missing traders

VAT collected, then the seller disappears.

Two common approaches

Same aim. Different routes.

Countries can combine models. A software system may report immediately without requiring prior approval of every invoice.

Fiscal device

Till→Device→Authority

A certified device at the till signs and stores sales. Records are uploaded to the authority.

Eswatini

Software clearance

Till→Software→Authority

Approved software sends invoice data for the authority’s checks and confirmation.

Malawi

What’s in it for each side?

For your business

  • Keep a checkable record of every invoice.
  • Match supplier invoices before claiming input VAT.
  • Connect reporting to the records you already keep.

For the tax authority

  • See sales as they are reported.
  • Compare buyer claims with seller records.
  • Use invoice data to prepare and check returns.

Your preparation checklist

Five steps to get ready.

  1. 1

    Check whether you are in scope

    Start with your country, tax registration and rollout phase.

  2. 2

    Choose an approved route

    Check the tax authority’s accredited supplier list.

  3. 3

    Connect your records

    Map products, tax codes, branches and invoice layouts.

  4. 4

    Test before you switch

    Check invoices, credit notes, rejections and outage recovery.

  5. 5

    Keep checking

    Monitor responses and verify supplier invoices before returns.

Country by country

Africa is moving.
At different speeds.

A live national scheme does not mean Tiiso is available there. The map separates the authority’s rollout from our connection status.

E-invoicing in Africa. Use the country list to explore each guide.Tanzania: live; Tiiso plannedW. SaharaDem. Rep. CongoSomaliaKenya: live; Tiiso plannedSudanChadSouth Africa: consulting; Tiiso plannedLesotho: rolling-out; Tiiso pilotZimbabwe: live; Tiiso plannedBotswana: announced; Tiiso plannedNamibia: announced; Tiiso plannedSenegalMaliMauritaniaBeninNigerNigeriaCameroonTogoGhanaCôte d'IvoireGuineaGuinea-BissauLiberiaSierra LeoneBurkina FasoCentral African Rep.CongoGabonEq. GuineaZambia: live; Tiiso plannedMalawi: live; Tiiso plannedMozambiqueEswatini: rolling-out; Tiiso plannedAngolaBurundiMadagascarGambiaTunisiaAlgeriaEritreaMoroccoEgyptLibyaEthiopiaDjiboutiUganda: live; Tiiso plannedRwanda: live; Tiiso plannedS. SudanTanzaniaKenyaSouth AfricaLesothoZimbabweBotswanaNamibiaZambiaMalawiEswatiniUgandaRwanda

Natural Earth geographic boundaries. Small countries have a locator dot. The country list gives the same information.

LiveRolling outAnnouncedConsulting

Country in focus: tap or hover a country to change

Lesotho

Rolling out

Hybrid
Tiiso: pilot

Read Lesotho guide
Read the background: the world timeline

Twenty years, four continents

An idea that travelled.

Latin America started early. Europe, Asia and Africa followed, with different rules and timetables.

Follow the years in order. Open an entry for its scope and sources.

  1. 2003Latin America

    Chile

    Electronic tax documents

    Read more

    Initial electronic invoice programme; not a universal mandate date.

    Sources: OECD

  2. 2006Latin America

    Brazil

    NF-e

    Read more

    Early implementation and technical manual; later mandates were phased.

    Sources: Brazilian tax administration

  3. 2010Africa

    Tanzania

    EFD / VFD

    Read more

    Original VAT EFD regulations; software options came later.

    Sources: Government of Tanzania

  4. 2011Latin America

    Mexico

    CFDI

    Read more

    CFDI services in SAT’s 2011 bulletin; not the first electronic invoice of any kind.

    Sources: Mexican Tax Administration Service

  5. 2013Africa

    Rwanda

    EBM

    Read more

    Initial VAT taxpayer programme; later extended beyond VAT registration.

    Sources: Rwanda Revenue Authority

  6. 2014Africa

    Malawi

    EFD / EIS

    Read more

    Hardware programme from 2014; nationwide EIS replaces it from May 2026.

    Sources: Malawi Revenue Authority

  7. 2019Europe

    Italy

    Sistema di Interscambio

    Read more

    Domestic invoice mandate from January 2019, subject to legal scope and exceptions.

    Sources: Italian Revenue Agency

  8. 2020Asia

    India

    GST e-invoice

    Read more

    First mandatory cohort in October 2020; later groups followed.

    Sources: Government of India

  9. 2020Africa

    Egypt

    e-Invoice

    Read more

    Phased clearance rollout began in November 2020, according to Sovos. Secondary-only history.

    Sources: Sovos

  10. 2020Africa

    Uganda

    EFRIS

    Read more

    July 2020 start reported in contemporary news; secondary-only commencement evidence.

    Sources: The Observer

  11. 2021Asia

    Saudi Arabia

    FATOORA

    Read more

    Invoice generation phase from December 2021; authority integration followed in later waves.

    Sources: ZATCA

  12. 2021Africa

    Kenya

    TIMS / eTIMS

    Read more

    Earlier TIMS programme, not the wider eTIMS business mandate, which dates from September 2023.

    Sources: Kenya Revenue Authority Kenya Revenue Authority

  13. 2022Africa

    Ghana

    E-VAT

    Read more

    Phased rollout reported by the regional tracker; secondary-only historical summary.

    Sources: e-invoicing.org

  14. 2024Africa

    Zimbabwe

    FDMS

    Read more

    FDMS compliance notices in 2024; fiscal devices existed before this programme.

    Sources: Zimbabwe Revenue Authority

  15. 2024Africa

    Zambia

    Smart Invoice

    Read more

    VAT taxpayer onboarding deadline September; standard penalties from October.

    Sources: Zambia Revenue Authority

  16. 2025Africa

    Nigeria

    Merchant Buyer Solution

    Read more

    Large-taxpayer platform launch in August 2025 reported by Innovate Tax; do not confuse this with every later invoice-issuing deadline. Secondary-only history.

    Sources: Innovate Tax

  17. 2025Africa

    Angola

    Electronic invoicing

    Read more

    2025 framework and transition; contemporary news reports mandatory electronic issue delayed to January 2026. Secondary-only history.

    Sources: Expansão

  18. 2026Europe

    Poland

    KSeF

    Read more

    Large issuers from February, others from April; smallest issuers have a 2026 exception. Not all invoices from February.

    Sources: Polish Ministry of Finance

  19. 2026Europe

    France

    Electronic invoicing

    Read more

    Receiving starts in September; large and mid-sized issuers first, smaller issuers in September 2027.

    Sources: French tax administration

  20. 2026Africa

    Lesotho

    Lekuka

    Read more

    Regulations effective 1 April 2026; signed rollout extension to 30 October 2026. RSL’s website and awareness slides separately say compliant use by 1 November.

    Sources: Revenue Services Lesotho Revenue Services Lesotho Revenue Services Lesotho

  21. 2026Africa

    Eswatini

    TaxCore

    Read more

    Notice in force 15 July; ERS news announces mandatory use from 1 July for VAT-registered businesses above the threshold. Confirm applicable instructions.

    Sources: Eswatini Revenue Service Eswatini Revenue Service

  22. 2027Europe

    Germany

    E-Rechnung

    Read more

    Issuing transition ends first for businesses above EUR 800,000 prior-year turnover; smaller issuers have longer. Receiving rules began in 2025.

    Sources: German Federal Ministry of Finance

  23. 2027Africa

    Botswana

    EBS

    Read more

    System scheduled for April under regulation 34; implementing detail still needed.

    Sources: Botswana Unified Revenue Service

  24. 2030Europe

    European Union

    ViDA

    Read more

    Scheduled digital reporting for cross-border business transactions; not a universal domestic start date.

    Sources: Council of the European Union

View timeline as a table
YearCountrySystem & note
2003ChileElectronic tax documents: Initial electronic invoice programme; not a universal mandate date.
2006BrazilNF-e: Early implementation and technical manual; later mandates were phased.
2011MexicoCFDI: CFDI services in SAT’s 2011 bulletin; not the first electronic invoice of any kind.
2019ItalySistema di Interscambio: Domestic invoice mandate from January 2019, subject to legal scope and exceptions.
2020IndiaGST e-invoice: First mandatory cohort in October 2020; later groups followed.
2021Saudi ArabiaFATOORA: Invoice generation phase from December 2021; authority integration followed in later waves.
2026PolandKSeF: Large issuers from February, others from April; smallest issuers have a 2026 exception. Not all invoices from February.
2026FranceElectronic invoicing: Receiving starts in September; large and mid-sized issuers first, smaller issuers in September 2027.
2027GermanyE-Rechnung: Issuing transition ends first for businesses above EUR 800,000 prior-year turnover; smaller issuers have longer. Receiving rules began in 2025.
2030European UnionViDA: Scheduled digital reporting for cross-border business transactions; not a universal domestic start date.
2010TanzaniaEFD / VFD: Original VAT EFD regulations; software options came later.
2013RwandaEBM: Initial VAT taxpayer programme; later extended beyond VAT registration.
2014MalawiEFD / EIS: Hardware programme from 2014; nationwide EIS replaces it from May 2026.
2020Egypte-Invoice: Phased clearance rollout began in November 2020, according to Sovos. Secondary-only history.
2020UgandaEFRIS: July 2020 start reported in contemporary news; secondary-only commencement evidence.
2021KenyaTIMS / eTIMS: Earlier TIMS programme, not the wider eTIMS business mandate, which dates from September 2023.
2022GhanaE-VAT: Phased rollout reported by the regional tracker; secondary-only historical summary.
2024ZimbabweFDMS: FDMS compliance notices in 2024; fiscal devices existed before this programme.
2024ZambiaSmart Invoice: VAT taxpayer onboarding deadline September; standard penalties from October.
2025NigeriaMerchant Buyer Solution: Large-taxpayer platform launch in August 2025 reported by Innovate Tax; do not confuse this with every later invoice-issuing deadline. Secondary-only history.
2025AngolaElectronic invoicing: 2025 framework and transition; contemporary news reports mandatory electronic issue delayed to January 2026. Secondary-only history.
2026LesothoLekuka: Regulations effective 1 April 2026; signed rollout extension to 30 October 2026. RSL’s website and awareness slides separately say compliant use by 1 November.
2026EswatiniTaxCore: Notice in force 15 July; ERS news announces mandatory use from 1 July for VAT-registered businesses above the threshold. Confirm applicable instructions.
2027BotswanaEBS: System scheduled for April under regulation 34; implementing detail still needed.
Read the background: what worked and what struggled

Where it worked.
Where it struggled.

What helped

Rwanda

VAT reporting improved after newer EBM adoption.

Read more

Research using tax-administration data found improved VAT reporting after newer EBM adoption, especially among first-time users. Effects did not automatically carry over to income-tax reporting.

Sources: ICTD

19.3% → 15%

Italy

A smaller VAT gap, but not proof of a single cause.

Read more

The VAT gap fell from 19.3% in 2019 to 15.0% in 2023. This is a reported change, not proof that e-invoicing alone caused it.

Sources: European Commission

Over 91%

Malawi

Most targeted VAT businesses migrated.

Read more

MRA reports over 91% of targeted VAT businesses migrated by June 2026 following the May rollout, after consultation, testing and awareness work. It is an authority-reported adoption measure, not an independent impact study.

Sources: Malawi Revenue Authority

Saudi Arabia

Generation came before integration.

Read more

Generation came before integration. Separate phases let businesses prepare before connecting; this does not prove there were no difficulties.

Sources: ZATCA OECD

India

Phasing still needed readiness relief.

Read more

Implementation started with large taxpayers, but the government also gave October 2020 relief for late invoice registration. Phasing does not remove every readiness problem.

Sources: Government of India

What got in the way

Poland

An audit prompted a delay.

Read more

Crowe reports that an audit found errors and omissions, prompting delay from the planned July 2024 mandate. The final 2026 timetable is phased, not one February date for every business. Secondary-only account of the audit.

Sources: Crowe Poland Polish Ministry of Finance

Uganda

First-time users needed training.

Read more

URA announced relief for first-time users who did not know how to use EFRIS in May 2024. Training and support matter alongside enforcement.

Sources: Uganda Revenue Authority

Zimbabwe

Technical problems and a disputed penalty.

Read more

News reports describe a disputed USD 2,054,250 penalty over 914 unconnected tills and 90 days. The retailer challenged the sanction, citing technical problems. Secondary-only case report, not a standard penalty quote.

Sources: Food Business Middle East and Africa

Lesotho

The integration period was extended.

Read more

RSL’s signed letter of 16 July 2026 extended mandatory rollout from 31 July to 30 October 2026 because more than 90% of VAT-registered taxpayers had not completed integration. Its website and awareness slides say compliant use by 1 November. Prepare for the earlier date and confirm enforcement with RSL.

Sources: Revenue Services Lesotho Revenue Services Lesotho

Questions business owners ask

Is a PDF an e-invoice?

A PDF may show the invoice, but it does not by itself prove that the tax authority received or approved it. Check your country’s rules.

Do I need to replace my accounting system?

Not always. An approved connection may let you keep your system. Availability depends on the country and supplier.

What happens when the internet goes down?

Some systems permit an offline queue with a deadline for sending it later. The country guide explains the rule where it is known.

Does the buyer need to do anything?

In some countries buyers must verify supplier invoices. Keep the verification record with your input VAT evidence.

Is Tiiso live in every country shown?

No. Lesotho is our first pilot, using mock demonstrations. Other connections are planned or being monitored.

Sources and review dates (54)

Last reviewed 28 October 2026. General information, not tax or legal advice. Confirm your obligations with the tax authority before acting.

  1. African e-invoicing programme trackere-invoicing.org · Accessed 27 October 2026Secondary source
  2. Electronic invoicing delayed to January 2026Expansão · Accessed 27 October 2026Secondary source
  3. NF-e taxpayer integration manual, 2006Brazilian tax administration · Accessed 27 October 2026
  4. Tax Administration Act 2026, Regulations SI 90 and commencement order SI 91Botswana Unified Revenue Service · Accessed 27 October 2026
  5. VAT Gap Report 2025, published 11 December 2025European Commission · Accessed 27 October 2026
  6. Egypt clearance rollout historySovos · Accessed 27 October 2026Secondary source
  7. Practical guide to electronic invoicing, September 2026French tax administration · Accessed 27 October 2026
  8. Questions and answers on mandatory electronic invoicingGerman Federal Ministry of Finance · Accessed 27 October 2026
  9. Technology Evolution and Tax Compliance: Evidence From Rwanda, 2023ICTD · Accessed 27 October 2026
  10. Technical Notes and Manuals 2025/15, The Reverse Method, December 2025International Monetary Fund · Accessed 27 October 2026
  11. GST e-invoice implementation relief, 30 September 2020Government of India · Accessed 27 October 2026
  12. Notice on mandatory electronic invoicing from January 2019Italian Revenue Agency · Accessed 27 October 2026
  13. Electronic Tax Invoicing for Non-VAT Registered Persons - KRA Kenya Revenue Authority · Accessed 27 October 2026
  14. eTIMS System to System Integration - KRA Kenya Revenue Authority · Accessed 27 October 2026
  15. TIMS taxpayer presentation, May 2022Kenya Revenue Authority · Accessed 27 October 2026
  16. Lesotho Introduces the Lekuka E-Invoicing SystemComarch · Accessed 27 October 2026Secondary source
  17. E-Invoicing and E-Reporting in LesothoVATupdate · Accessed 27 October 2026Secondary source
  18. Electronic invoicing bulletin, January–February 2011Mexican Tax Administration Service · Accessed 27 October 2026
  19. Migration from fiscal devices to real-time electronic invoicing, June 2026Malawi Revenue Authority · Accessed 27 October 2026
  20. African electronic invoicing developments, August 2025Innovate Tax · Accessed 27 October 2026Secondary source
  21. Tax Administration 3.0 and Electronic Invoicing, 2022OECD · Accessed 27 October 2026
  22. Scope of mandatory KSeFPolish Ministry of Finance · Accessed 27 October 2026
  23. KSeF: new launch date and new technical challengesCrowe Poland · Accessed 27 October 2026Secondary source
  24. Tiiso product availability research, docs/authorities.md, 27 October 2026Apex Global Group LLC · Accessed 27 October 2026
  25. About EBM: obligations and penaltiesRwanda Revenue Authority · Accessed 27 October 2026
  26. EBM adoption and compliance obligationsRwanda Revenue Authority · Accessed 27 October 2026
  27. Lekuka Public Awareness Session 2026, slides 1–18Revenue Services Lesotho · Accessed 28 October 2026
  28. POS, accounting and electronic billing user acceptance testingRevenue Services Lesotho · Accessed 27 October 2026
  29. za-paperSouth African Revenue Service · Accessed 27 October 2026
  30. First phase of electronic invoicing takes effect, 4 December 2021ZATCA · Accessed 27 October 2026
  31. EFD/VFD suppliers and taxpayer obligationsTanzania Revenue Authority · Accessed 27 October 2026
  32. VAT (Electronic Fiscal Devices) Regulations 2010, GN 192, gazette 28 May 2010Government of Tanzania · Accessed 27 October 2026
  33. Electronic receipting and invoicing rollout in UgandaThe Observer · Accessed 27 October 2026Secondary source
  34. EFRIS guidance and frequently asked questionsUganda Revenue Authority · Accessed 27 October 2026
  35. URA announces EFRIS penalty relief, May 2024Uganda Revenue Authority · Accessed 27 October 2026
  36. Council adopts VAT in the digital age package, 11 March 2025Council of the European Union · Accessed 27 October 2026
  37. zw-noticeZimbabwe Revenue Authority · Accessed 27 October 2026
  38. Smart Invoice frequently asked questions, August 2024Zambia Revenue Authority · Accessed 27 October 2026
  39. SMART INVOICE DEADLINE – Zambia Revenue AuthorityZambia Revenue Authority · Accessed 27 October 2026
  40. Retailer faces tax penalty over system connection disputeFood Business Middle East and Africa · Accessed 27 October 2026Secondary source
  41. Technology Tools to Tackle Tax Evasion and Tax Fraud, 2017OECD · Accessed 27 October 2026
  42. VAT (E-Invoicing) Regulations, Legal Notice No. 25 of 2026, regulations 1–17 and Schedules I–VRevenue Services Lesotho · Accessed 28 October 2026
  43. Mandatory rollout extension, signed letter dated 16 July 2026, pages 1–2Revenue Services Lesotho · Accessed 28 October 2026
  44. Lekuka list of accredited suppliers, page 2, updated 21 October 2026Revenue Services Lesotho · Accessed 28 October 2026
  45. Getting Started with Lekuka for IT Companies, pages 2–7Revenue Services Lesotho · Accessed 28 October 2026
  46. e-Invoicing | ERSEswatini Revenue Service · Accessed 28 October 2026
  47. Electronic Invoicing in Eswatini: Current Status and TaxCoreEDICOM · Accessed 28 October 2026Secondary source
  48. Eswatini TaxCore implementationData Tech International · Accessed 28 October 2026
  49. VAT (Electronic Submission of Fiscal Data and Return-Supporting Records) Notice, 2026, sections 1–19 (saved PDF)Eswatini Revenue Service · Accessed 28 October 2026
  50. ERS Technical Guidelines for the Accreditation of EFD Solutions, printed pages 3–68 (saved PDF)Eswatini Revenue Service · Accessed 28 October 2026
  51. Undertaking of Conformity for Point of Sale System, pages 1–2Eswatini Revenue Service · Accessed 28 October 2026
  52. Undertaking of Conformity for E-SDC, pages 1–2Eswatini Revenue Service · Accessed 28 October 2026
  53. ERS news listing: mandatory e-Invoicing effective 1 July 2026 (linked file unavailable)Eswatini Revenue Service · Accessed 28 October 2026
  54. ERS Approved Vendors (28 October 2026 saved listing; recheck current entries)Eswatini Revenue Service · Accessed 28 October 2026

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