Lesotho’s national Lekuka e-invoicing rollout is progressing toward mandatory compliance for VAT-registered entities. The legal framework took effect on 1 April 2026, nationwide deployment began in July 2026, and RSL extended the system-integration grace period to 30 October 2026. From 1 November 2026, VAT-registered businesses are expected to comply with Lekuka requirements for B2B, B2G, and B2C invoices, including credit and debit notes, through API-based submissions.