General information
| Country | Continent | Country Code | Capital | Area(total) | Population |
|---|---|---|---|---|---|
| Kingdom of Lesotho | Africa | .ls | Maseru | 30,355 sq km | 2,210,646 |
| Real GDP per capita | Budget (revenues) Million $US | Budget (expenditure) Million $US | Tax of GDP (%) | Mobile phones (%) | Internet (%) |
| $2,300 | 1,050 | 2,300 | 18.47 | 80 | 48 |
Page last updated: 2026
Authority
RSL – Revenue Services Lesotho
Ground Floor, Finance House Building,
Government Office Complex, Kingsway Road, Maseru
Web: www.rsl.org.ls
Email: info@rsl.org.ls
About
At the end of 2025, Lesotho started the implementation of the national electronic invoicing (e-invoicing) system, known as LEKUKA, to modernize tax administration and combat tax evasion. The system is in the pilot phase, focusing on B2B, B2G, and B2C transactions. The pilot is currently in progress, focusing on the retail sector to test the new electronic invoicing, e-filing, and digital transaction management system.
The system consists of:
- Central Platform (registration of taxpayers, invoicing solutions, management of collected invoices)
- E-Invoicing API Gateway for the integration of taxpayers’ invoicing systems.
- Data Warehouse stores invoicing data.
- Verification Portal enabling buyers to verify invoices.
- Self-Service Portal for vendors and suppliers of fiscal solutions.
- E-Tax Solution Integration prefills VAT returns.
Invoicing systems submit to the Central Platform all issued invoices or credit/debit notes.
Resources
Guide on VAT Invoice, Credit Note and Debit Note – VAT105.pdf