Eswatini (Swaziland) Sets Technical Rules for Real-Time Transmission of VAT Fiscal Data

Summary 

• The Eswatini Revenue Service issued the VAT (Electronic Submission of Fiscal Data and Return-Supporting Records) Notice 2026, prescribing the manner, form and technical requirements for submitting transaction-level fiscal data supporting VAT returns. 

• Each transaction must be processed through an accredited electronic fiscal device, assigned a unique identifier, and transmitted to the ERS e-invoicing system in real time or, at the latest, within 15 days of the fiscal document being created. 

• Issued under Legal Notice No. 111 of 2026 and in force from 15 July 2026, the Notice sets compliance duties for both EFD suppliers and users, with phased sector rollout and penalties under the VAT Act 2011. 

Extended article 

The Commissioner General of the Eswatini Revenue Service (ERS) has issued the Value Added Tax (Electronic Submission of Fiscal Data and Return-Supporting Records) Notice 2026, part of the country’s fiscalisation programme aimed at closing an estimated E 4 billion annual VAT compliance gap without raising rates. The Notice applies to taxable persons required to submit VAT returns, persons directed to submit further fiscal data, and suppliers of electronic fiscal devices (EFDs). 

Each transaction must be recorded through a point-of-sale or approved system, processed through an EFD, assigned a unique identifier and secured. The EFD must generate and store the fiscal data, issue the relevant fiscal document (tax invoice, fiscal receipt, credit or debit note) and transmit data to the ERS e-invoicing system. Transmission must occur in real time or, where unavailable due to connectivity or power failures, within the prescribed period and no later than 15 days after the document is created. Tax invoices must state the buyer’s TIN, with item-codification where applicable. 

Only accredited persons may supply, install, maintain or support EFDs, and accreditation may be suspended or revoked for non-compliance. The Commissioner General may prescribe technical guidelines, phased onboarding and transitional arrangements. The Notice was issued under Legal Notice No. 111 of 2026, read with sections 32, 51 and 75 of the VAT Act 2011, and came into force on 15 July 2026. 

Sources: Eswatini Revenue Service – Public Notices; Regfollower – Eswatini e-invoicing rules. 

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