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Eswatini Introduces Legal Framework for Electronic Fiscal Documents Under VAT Law

  • Eswatini’s VAT Act has been amended to create a legal framework for electronic fiscal documents, effective from publication on 20 July 2026.
  • The Commissioner General of the Eswatini Revenue Service can set technical, operational, security, storage, submission, and verification requirements for these documents.
  • Tax invoices, fiscal receipts, credit notes, and debit notes may now be issued electronically through approved devices or systems.
  • Electronic fiscal documents that meet the prescribed requirements are valid under the VAT Act.
  • The Notice also adds key definitions supporting the new electronic fiscal document regime.

Source: ensafrica.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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