The Lekuka deadline is 30 October 2026.
Revenue Services Lesotho has moved the date by which VAT-registered businesses must issue their invoices through Lekuka to 30 October 2026. Here is what the date means, who it applies to, and what to have in place before it.
Last checked 25 September 2026. Sources are listed at the end of this page.
Five dates that matter.
The law has been in force since April. What moved in July was the date from which RSL enforces it.
- 27 March 2026Regulations published
The Value Added Tax (E-Invoicing) Regulations, 2026 — Legal Notice No. 25 of 2026.
- 1 April 2026Regulations in force
E-invoicing through Lekuka became law for businesses in scope.
- July 2026Nationwide rollout
Lekuka opened to all VAT-registered businesses, with a first deadline of 31 July 2026.
- 16 July 2026Deadline extended
RSL moved the date after finding that most VAT-registered businesses had not finished connecting.
- 30 October 2026The deadline
RSL will not enforce mandatory compliance before this date. From then, it can.
Every VAT-registered business.
- VAT-registered businesses in Lesotho
- Businesses registered for VAT voluntarily
- Auctioneers, who register whatever their turnover
- Foreign suppliers — for example South African — registered for VAT in Lesotho
Businesses with an annual turnover below M2 million that are not registered for VAT are outside the requirement, unless they register voluntarily.
More time — not a different law.
RSL will not enforce mandatory compliance before 30 October 2026.
- The regulations are in force, and have been since 1 April 2026.
- Invoices must be issued through a billing system RSL has accredited, signed, and carrying Lekuka's QR code.
- Paper and PDF invoices are not valid for transactions in scope.
- Business customers are expected to verify the invoices they receive.
After 30 October
The regulations provide administrative penalties of M50,000 to M300,000, and for offences fines of up to M500,000 and/or imprisonment of up to six months. Invoices that do not go through Lekuka can also create problems for your business customers' input VAT claims — which is why larger buyers are starting to ask their suppliers about it.
The simplest way to avoid all of it is to be live before the date.
This page is a summary, not legal advice.
Six things to have in place.
In this order, because each one needs the one before. Marshal Business Suite takes you through every step — with us in a demo, or on your own with a guide written for your business.
- 1Confirm you are in scopeIf you are VAT-registered, you are. Check your registration details with RSL if you are unsure.
- 2Get a device ID and activation key for each shopRSL issues them. Ask early — everything else starts from here.
- 3Choose the system that will issue your invoicesYour till and invoicing, your ERP through an API, or a file upload. Ask any supplier for their RSL accreditation.
- 4Set up products and tax treatmentStandard-rated, zero-rated or exempt, and any levy — every product on the right line of RSL's tax table.
- 5Collect your business customers' TINsTax invoices to VAT-registered customers carry the buyer's TIN.
- 6Train your team, then rehearse a full dayOpen a day, sell, refund with a credit note, and close — before the first day it counts.
What businesses are asking.
When is the Lekuka deadline?
30 October 2026. Revenue Services Lesotho extended it from 31 July 2026 in a notice dated 16 July 2026, and has said it will not enforce mandatory compliance before 30 October 2026.
Does the deadline apply to my business?
It applies to VAT-registered businesses in Lesotho, including those registered voluntarily, auctioneers, and foreign suppliers registered for VAT in Lesotho. Businesses with turnover below M2 million that are not registered for VAT are outside it. If you are unsure, check with RSL.
Did the extension change the law?
No. The E-Invoicing Regulations (Legal Notice No. 25 of 2026) have been in force since 1 April 2026. The extension is RSL's decision not to enforce mandatory compliance before 30 October 2026; it does not amend or suspend the regulations.
What happens if we are not ready by 30 October?
The regulations provide administrative penalties of M50,000 to M300,000, and for offences fines of up to M500,000 and/or imprisonment of up to six months. Invoices that do not go through Lekuka can also create problems for your business customers' input VAT claims. This is a summary, not legal advice.
Are paper or PDF invoices still valid?
Not for transactions in scope. Invoices must be issued through an accredited billing system, signed, and carry the QR code Lekuka generates, so customers can verify them.
Can we still be ready in time?
Yes, if you start now. Most of the work is gathering what you already have — your device IDs and activation keys from RSL, your products and their tax treatment, and your customers' TINs. Book a demo and we will plan it with you against the date, or set up your shop yourself with our step-by-step guide.
Sources
- Lekuka e-invoicing: RSL extends the mandatory deadline to 30 October 2026 — Mayet & Associates
- Lesotho launches Lekuka national e-invoicing system — VATupdate
- Lekuka Self-Service Portal — Revenue Services Lesotho
Last checked 25 September 2026. If RSL changes the date again we update this page. Lekuka is operated by Revenue Services Lesotho; Marshal Business Suite is independent software that files with it.