The Value Added Tax (E-Invoicing) Regulations, 2026 (Legal Notice No. 25 of 2026) were published on March 27, 2026, and entered into force on April 1, 2026. The regulations establish an e-invoicing system known as the Invoice Data Management System (IDMS), which is operated by the Revenue Services Lesotho (RSL). Through this system, invoice data is transmitted electronically from businesses to RSL, allowing the tax authority to access transaction data in real time or near real time.
Under…