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Lesotho is advancing tax digitalisation with the planned mandatory e-invoicing system, “Lekuka,” supported by the African Development Bank and Revenue Services Lesotho, highlighted in the 2025/26 Budget Speech.
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VAT registration threshold will rise significantly from M850,000 to M2,000,000, exempting many smaller businesses from VAT obligations, while easing compliance, encouraging formalisation, and reducing administrative burdens for enterprises.
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Lekuka will function as a national e-invoicing ecosystem, featuring a central platform, API gateway, data warehouse, verification portal, self-service tools, and e-Tax integration to streamline reporting and strengthen compliance oversight.
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No official launch date has been set, but groundwork since 2022 under the Lesotho Tax Modernisation Project positions e-invoicing as a transformative reform aligning with regional and global best practices.
Source: vatcalc.com
