Glossary
Fiscal invoice
A tax invoice issued through a system linked to the revenue authority, so that the authority holds a record of it.
A fiscal invoice is a tax invoice issued through a system that is linked to the revenue authority. Because of that link, the authority holds its own record of the invoice. The word "fiscal" simply means relating to tax and public revenue.
In Lesotho, this is the role of the e-invoicing rules. From 1 August 2026, businesses had to adopt RSL-accredited Electronic Billing Systems (EBS) connected to Lekuka, RSL's Invoice Data Management System (IDMS) (source). An invoice issued in this way is often described as a fiscal invoice.
An invoice typed in a word processor or spreadsheet, and never passed through an accredited system, is not a fiscal invoice in this sense, even if it shows all the usual VAT details.
The exact content, fields and markings that RSL requires are set out in RSL's own publications. They can also depend on the system you use. We do not list them here, because they should be checked at the source.
For your records, keep fiscal invoices, credit notes and corrections in the same system, and reconcile them to your accounting records every month.
This entry is general information, not tax advice. Confirm details with RSL publications or speak to us.