Lesotho tax · Lekuka e-invoicing
Lekuka e-invoicing in Lesotho: what VAT vendors must do
Lekuka is Revenue Services Lesotho's e-invoicing system. A registered vendor's invoices are cleared with RSL and carry a verification reference and QR code.
| Figure | Value | Rule |
|---|---|---|
| VAT registration threshold (who is in scope) | Confirmation pending (OI-03) | vat.registration_threshold@2025-04-25Source: VAT (Registration Threshold of Vendors) (Amendment) Regulations 2025 (2026-10-04) |
| VAT return due (Lekuka records are reconciled to it) | day 20 of the following month | vat.return_due_day@2023-04-01Source: VAT Act s.27(1) (2026-10-04) |
How LebesaBooks clears your invoices
Every invoice is submitted to Lekuka when you issue it; the clearance reference and QR code are printed on it.
If the connection drops, invoices queue and clear automatically when it returns.
Suppliers' invoices can be checked by scanning their Lekuka QR code before you enter the bill.
What is not yet published
RSL has not yet published the full Lekuka schemas. LebesaBooks keeps its mapping behind a driver so the switch to the published format is a configuration change.
Figures come from Molao, the LebesaBooks rules engine, each with the rule reference shown. This page is a guide, not tax advice.