Lekuka e-invoicing
Lekuka, explained in plain language.
Revenue Services Lesotho now receives VAT invoices electronically through Lekuka. Here are the verified facts, the live timeline and what to do next.
Timeline
The grace period ended on 30 October 2026. From 31 October 2026 the market is in the enforcement phase.
- Regulations published
- Regulations in force
- Accredited EBS mandatory
- Grace period ends
- Enforcement phase
The verified facts
The Value Added Tax (E-Invoicing) Regulations, 2026 (Legal Notice No. 25 of 2026) were published on 27 March 2026 and came into force on 1 April 2026.
From 1 August 2026, VAT invoices must be issued through an RSL-accredited Electronic Billing System (EBS) connected to RSL's Invoice Data Management System (IDMS), known as Lekuka.
RSL extended the technical integration grace period to 30 October 2026. From 31 October 2026 the market is in the enforcement phase.
Voluntary VAT registrants below the M2,000,000 threshold are subject to e-invoicing obligations.
Source: Lekuka briefing (vatupdate.com)
Non-established entities without Lesotho VAT registration are not required to issue invoices through Lekuka.
Source: Lekuka briefing (vatupdate.com)
The Lekuka Self-Service Portal is at portal.rsl.org.ls.
Source: Lekuka briefing (vatupdate.com)
How Lebesa CA helps
- Choose an EBS that fits how you sell
- Get your digital certificate and integration tested
- Clean up customer and product data so invoices clear
- Fix rejected invoices and set up a credit note process
- Train the people who raise invoices
LebesaBooks as your EBS path
LebesaBooks brings your books and Lekuka invoicing together, and our client portal shows your clearance status from it. Confirm its current accreditation status with us before you rely on it as your accredited system.
Questions
What is Lekuka?
Lekuka is the name for Revenue Services Lesotho's Invoice Data Management System (IDMS). It is the central system that RSL-accredited Electronic Billing Systems connect to under the Value Added Tax (E-Invoicing) Regulations, 2026 (Legal Notice No. 25 of 2026), which came into force on 1 April 2026.
Who must issue invoices through Lekuka?
Businesses registered for VAT in Lesotho. From 1 August 2026 they must use an RSL-accredited Electronic Billing System (EBS) connected to Lekuka. If you are not sure whether you are covered, check your VAT registration status or ask us.
What are the key dates?
The regulations were published on 27 March 2026 and came into force on 1 April 2026. Adoption of accredited, connected billing systems became mandatory from 1 August 2026. RSL extended the technical integration grace period to 30 October 2026, and from 31 October 2026 the market is in the enforcement phase.
What is an Electronic Billing System (EBS)?
An EBS is the software you use to raise invoices, such as a billing package, an accounting system with an e-invoicing module or a point of sale system. To meet the rules it must be accredited by RSL and connected to Lekuka. Ask your provider for written confirmation and check it against RSL's own information.
What happens now that the grace period has ended?
From 31 October 2026 the market is in the enforcement phase. We do not quote penalties here; RSL's publications set out the consequences that apply. The practical step is to close any gaps in your invoicing and records as soon as possible.
I registered for VAT voluntarily and my turnover is below the threshold. Does Lekuka apply to me?
Yes. Voluntary VAT registrants below the M2,000,000 threshold are subject to the e-invoicing obligations.
My business is not established in Lesotho. Do I need to use Lekuka?
Non-established entities without Lesotho VAT registration are not required to issue invoices through Lekuka. If your registration position is unclear, confirm it before assuming you are outside the rules.
Where is the Lekuka Self-Service Portal?
RSL's Lekuka Self-Service Portal is at portal.rsl.org.ls. Make sure more than one person in your business can access it.
How can Lebesa CA and Advisory Services help?
We can review your invoicing set-up, help you plan a move to an accredited system, clean up records since 1 August 2026 and set up a monthly reconciliation between your books and Lekuka. We can also discuss LebesaBooks, our partner books and e-invoicing platform, and tell you its current status with RSL.
General information only, not tax advice. Confirm the position for your business with RSL publications or speak to us.