Lesotho Prepares for Mandatory E-Invoicing with “Lekuka” Platform
Lesotho is taking a major step in its tax modernisation journey with the planned introduction of a mandatory e-invoicing system. The initiative, led by the Revenue Services Lesotho (RSL) and supported by the African Development Bank, reflects the government’s commitment to digital transformation in tax administration.
The announcement featured prominently in the 2025/26 Budget Speech, which emphasised the role of technology in improving tax compliance, streamlining VAT reporting, and reducing the administrative burden on businesses.
To further ease compliance, particularly for small businesses, the government has announced that the VAT registration threshold will rise from M850,000 to M2,000,000 (approx. EUR 41,000 to EUR 96,000). This adjustment will exempt many smaller enterprises from VAT obligations while encouraging formalisation and investment.
Neighbouring South Africa e-invoicing is now in the consultation phase.
“Lekuka”: The New E-Invoicing Platform
The e-invoicing project is being implemented through a platform locally branded as “Lekuka”, based on the Virtual Fiscal Device Management developed by NRD Companies. Lekuka is designed to serve as a national e-invoicing ecosystem, integrating businesses, buyers, solution providers, and the tax authority into a single digital environment.
E-invoicing mechanism
-
Central platform – Registers taxpayers’ invoicing and POS solutions, while managing the flow of invoicing data for RSL officers.
-
E-Invoicing API gateway – Connects taxpayers’ systems with RSL for real-time submission and validation of invoices, credit/debit notes, and related documents.
-
Data warehouse – Stores all invoicing information and powers RSL’s audit and risk management tools.
-
Verification portal – Allows buyers, auditors, and other stakeholders to verify invoice validity and consistency, and even submit complaints to RSL in cases of discrepancies.
-
Self-Service portal – Enables businesses and fiscal solution providers to review submitted invoices, manage their invoicing information, and correct errors identified by the system.
-
E-Tax integration – Prefills VAT returns and refund requests automatically, reducing the compliance workload for taxpayers.
No implementation date yet
Although no official launch date for mandatory e-invoicing has been announced, groundwork began as early as September 2022 under the Lesotho Tax Modernisation Project. The introduction of Lekuka marks a transformative step in aligning Lesotho with global best practices in tax administration.
