- Revenue Services Lesotho introduced the Lekuka national electronic invoicing platform in August 2026.
- The measure forms part of Lesotho’s digital tax-administration programme and is described as a mandatory national e-invoicing system.
- Taxpayers should verify their individual onboarding date and technical requirements directly with Revenue Services Lesotho. [snitechnology.net], [edicomgroup.com], [europe.tho…euters.com]
National platform moves into implementation
SNI reported on August 12, 2026 that Revenue Services Lesotho had introduced Lekuka as the country’s national e-invoicing platform. EDICOM had separately updated its country analysis on July 23, while Thomson Reuters recorded a subsequent implementation update dated August 21, one day after the present cutoff. [snitechnology.net], [edicomgroup.com], [europe.tho…euters.com]
The August 21 item was excluded from the substantive cutoff selection, but its appearance supports the conclusion that the programme was developing rapidly around the cutoff date. No details from that post-cutoff update have been incorporated into this article.
Businesses need taxpayer-specific confirmation
The available source summaries do not provide enough primary-source detail to state a universal registration deadline, invoice schema or penalty position. Businesses operating in Lesotho should obtain the applicable onboarding notice from Revenue Services Lesotho and confirm whether their ERP or invoicing solution must connect directly to Lekuka or through an approved intermediary.
External resources
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