FAQ
Lekuka e-invoicing and RSL compliance: frequently asked questions
Straight answers about Lesotho's e-invoicing mandate and how LebesaBooks handles it. Something missing? Ask us directly.
What is Lekuka e-invoicing?
Lekuka is the electronic invoicing (fiscalisation) system operated by Revenue Services Lesotho (RSL). Instead of issuing paper or PDF invoices privately, a vendor's invoicing system submits each invoice to RSL for clearance in real time, and the cleared invoice carries an RSL verification reference that buyers and RSL can check.
Who must comply, and by when?
All VAT-registered vendors in Lesotho must issue e-invoices through Lekuka from 1 August 2026. Businesses below the VAT registration threshold are not yet mandated, but can adopt e-invoicing voluntarily, which is useful if you sell to VAT-registered customers who need cleared invoices for input VAT claims.
What are the penalties for non-compliance?
Published penalties for failing to comply with the e-invoicing mandate range from M50,000 to M300,000, depending on the nature and persistence of the breach. Continuing to issue non-cleared invoices after 1 August 2026 also puts your customers' input VAT claims at risk.
Does LebesaBooks handle Lekuka clearance automatically?
Yes. On the VAT and Firm tiers, every invoice you create is validated, submitted to RSL Lekuka, and returned with its clearance reference before it is printed, emailed or sent by WhatsApp. There is no separate device to buy and no manual upload step.
What happens when the internet is down?
LebesaBooks queues invoices issued while offline and submits them for clearance automatically as soon as connectivity returns, following the offline contingency rules RSL allows. You can keep trading; the system keeps a full audit trail of when each invoice was issued and when it cleared.
I already use Xero, Sage or QuickBooks Online. Must I migrate?
No. LebesaBooks Connect (from M499/month) bridges your existing ERP to Lekuka: it picks up approved invoices, clears them with RSL, and writes the clearance reference back into your system. Your team keeps working where they are.
How much does LebesaBooks cost?
Micro is M149/month for businesses below the VAT threshold; VAT is M299/month with full Lekuka e-invoicing; Firm is M799/month for accounting practices managing multiple clients; Connect starts at M499/month for ERP users. All prices are in Maloti, billed monthly in Lesotho.
Does LebesaBooks work in Sesotho?
Yes. The full interface, invoices and customer statements are available in Sesotho and English, and you can switch per user. Support is available in both languages on WhatsApp and email from our team in Maseru.
Can LebesaBooks reconcile M-Pesa and EcoCash payments?
Yes. LebesaBooks reconciles M-Pesa, EcoCash, bank statements and cash takings daily, matching payments to invoices and flagging shortfalls, so mobile-money sales get the same accounting rigour as bank payments.
Who builds and supports LebesaBooks?
LebesaBooks is run from Maseru by Moratuoa.H, and the software is built by Uhuru AI (Pty) Ltd, a software company also based in Maseru. Support comes from Maseru on WhatsApp (+266 6200 8511) and by email (hello@lebesabooks.com), in Sesotho or English.