Glossary
Electronic Billing System (EBS)
Invoicing software accredited by RSL and connected to Lekuka, used by VAT-registered businesses in Lesotho to issue invoices.
An Electronic Billing System (EBS) is the software a business uses to raise its invoices. In Lesotho, the term has a specific meaning under the e-invoicing rules.
From 1 August 2026, adoption of RSL-accredited Electronic Billing Systems connected to RSL's Invoice Data Management System (IDMS), known as Lekuka, became mandatory (source). RSL extended the technical integration grace period to 30 October 2026, and from 31 October 2026 the market is in the enforcement phase (source).
An EBS can take different forms. It might be a billing package, an accounting system with an e-invoicing module, or a point of sale system in a shop. Two things matter: the system must be accredited by RSL, and it must be connected to Lekuka.
A vendor saying that its product "supports e-invoicing" is not the same as accreditation. Ask for written confirmation and check it against RSL's own information.
LebesaBooks is the firm's partner books and e-invoicing platform. Ask us for its current status with RSL before relying on it.
This entry is general information, not tax advice.