Lesotho’s e-invoicing regulations: B2G and B2B compliance

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Lesotho is in the early stages of developing an e-invoicing system to enhance tax transparency and improve compliance. The government is working toward introducing electronic invoicing as part of its broader tax modernization strategy.

Businesses are encouraged to prepare for the transition to e-invoicing, which will help streamline financial reporting, reduce tax evasion, and improve overall efficiency.

Regulatory authority

The Lesotho Revenue Authority (LRA) is responsible for developing and implementing e-invoicing regulations.

E-invoicing requirements

E-invoicing is expected to become mandatory for VAT-registered businesses in the near future.

Accepted invoice formats

Invoices will be issued in XML format, aligned with international digital tax standards.

Transmission channels

Invoices will be submitted through a government-approved e-invoicing platform once implemented.

Digital signatures

Digital signatures may be required to authenticate invoices and ensure compliance.

Archiving requirements

Invoices must be stored for at least five years under tax regulations.

How B2B e-invoicing works in Lesotho

Businesses that adopt e-invoicing generate invoices digitally and submit them through a government-approved platform.

How B2G e-invoicing works in Lesotho

Government suppliers that transition to e-invoicing must submit invoices electronically for validation before payments are processed.

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