Lekuka is live: what e-invoicing means for your business

Revenue Services Lesotho (RSL) has moved VAT invoicing onto a central electronic system. That system is the Invoice Data Management System (IDMS), known as Lekuka. If your business is registered for VAT in Lesotho, it changes how you issue every invoice.

This article sets out the main points in plain terms.

The rules in brief

The Value Added Tax (E-Invoicing) Regulations, 2026 were published as Legal Notice No. 25 of 2026 on 27 March 2026. They came into force on 1 April 2026 (regulations summary).

From 1 August 2026, businesses had to adopt RSL-accredited Electronic Billing Systems (EBS) connected to Lekuka (regulations summary).

RSL then extended the grace period for technical integration to 30 October 2026. That is today. From 31 October 2026, the market is in the enforcement phase (grace period update).

Who it applies to

• Businesses registered for VAT in Lesotho.
• Voluntary VAT registrants below the M2,000,000 threshold. If you registered voluntarily, the e-invoicing obligations apply to you too (VATupdate).
• Non-established entities without Lesotho VAT registration are not required to issue invoices through Lekuka (VATupdate).

If you are not sure which group you fall into, check your registration status first. Do not assume you are outside the rules.

What an EBS is

An Electronic Billing System is the software you use to raise invoices. Under the new rules it must be accredited by RSL and connected to Lekuka. It might be a billing package, an accounting system with an e-invoicing module, or a point of sale system. What matters is that it is accredited and connected.

The exact technical steps depend on your system and on RSL's published requirements. Ask your software provider to confirm accreditation in writing, and check the answer against RSL's own information.

The self-service portal

RSL runs the Lekuka Self-Service Portal at portal.rsl.org.ls (VATupdate). Make sure the people who handle your invoicing can log in. Do not let a single person hold the only access.

What changes day to day

• Invoices come from the accredited system, not from a spreadsheet or a word processor template.
• Customer details must be accurate. Keep customer records clean, including VAT numbers where customers have them.
• Credit notes and corrections should go through the same system, so that the records match.
• Your accounting records and your Lekuka records should agree. Reconcile them every month.
• Staff who issue invoices need short, clear training on the new process.

What enforcement means

From 31 October 2026 the market is in the enforcement phase. We do not set out penalty amounts or procedures here, because those should come from RSL's own publications. The practical point is simple. The grace period for technical integration has ended, so any gaps should be closed as soon as possible.

If you find invoices that were issued outside an accredited, connected system, do not ignore them. Record what happened, then take advice on the correct treatment before you change anything.

Where to start

1. Confirm your VAT registration status.
2. Confirm whether your billing software is an RSL-accredited EBS and is connected to Lekuka.
3. Check that the right people can access the self-service portal.
4. Review invoices issued since 1 August 2026 and list any raised outside the system.
5. Set up a monthly reconciliation between your books and Lekuka.

Our article "The grace period has ended: a 30-day clean-up plan" sets out a week by week approach.

How we can help

We can review your current invoicing set-up, help you plan a move to an accredited system and reconcile your records. LebesaBooks, our partner books and e-invoicing platform, is one option we can discuss with you. Ask us for its current status with RSL before you rely on it, as you should for any product.

This article is general information, not tax advice. Please confirm the details that apply to you with RSL publications, or speak to us.