Lesotho has introduced mandatory VAT e‑invoicing under the Value Added Tax (E‑Invoicing) Regulations 2026, which came into force on 1 April 2026. From 1 August 2026 VAT‑registered businesses must use RSL‑accredited electronic invoicing and point‑of‑sale systems, transmit invoices with digital signatures and QR codes to the IDMS, and comply with strict penalties for non‑compliance.
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Punch · 1 day ago
Nigeria: The Nigeria Revenue Service has set a July 31 deadline for all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System. Companies with annual gross turnover of N5bn and above must complete onboarding, integration, testing and invoice transmission by that date or face sanctions.
BusinessDay · 1 day ago
Nigeria's National Revenue Service has extended the deadline for large taxpayers to comply with the mandatory electronic invoicing regime until 31 July 2026. The new deadline replaces the earlier 30 June implementation date and imposes a N200,000 penalty for each non-compliant transaction, while non-transmitted invoices may not qualify for VAT input credit.
Bloomberg Tax · 2 days ago
Botswana: The Botswana Unified Revenue Service issued a public notice on 9 July revising the list of foodstuffs eligible for zero-rated VAT under the VAT Act 2026, effective 1 July. The updated list includes specific grains, flours, and cooking oil, provided they are supplied in their natural state and not mixed with other products.
Orbitax · 3 days ago
The Gambia The Gambia Revenue Authority has approved an electronic invoicing system for VAT and other taxes, effective from 22 June 2026. The system aims to improve compliance and modernise tax administration as part of the government's digitalisation agenda.
Guardian · 5 days ago
Nigeria's Revenue Service announced that e-invoicing will strengthen tax compliance and curb revenue leakages. The rollout will standardise invoice formats nationwide and is expected to improve the tax-to-GDP ratio.
Vanguard · 6 days ago
Nigeria's NRS and DigiTax say e-invoicing will improve tax compliance and reduce revenue leakages. Medium taxpayers are expected to begin compliance in the third quarter of 2026, with full adoption targeted by the end of 2028.
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Key Takeaways
The mandatory e‑invoicing regime takes effect on 1 August 2026.
VAT‑registered businesses must adopt RSL‑accredited electronic invoicing and point‑of‑sale systems that are approved by the Revenue Services Lesotho.
Administrative penalties range from M50,000 to M300,000, with serious breaches attracting up to M500,000 or up to six months imprisonment.
Invoices must contain digital signatures and QR codes, prescribed invoice details, and be transmitted to the IDMS for validation.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 19 June 2026. It relates to VAT developments in Lesotho. The original source is VatCalc.
