The grace period has ended: a 30-day clean-up plan

RSL extended the technical integration grace period for Lekuka to 30 October 2026. From 31 October 2026, the market is in the enforcement phase (grace period update).

If your business is not yet fully set up, do not panic, and do not wait. A short, structured plan helps. The plan below covers 30 days in four weeks and a final review. Adjust it to the size of your business.

Before you start

Pick one person to own the plan. In a small business this is often the owner. Give them the authority to make decisions and to talk to your software provider and to us.

Gather the basics:

your VAT registration details
the name and version of your billing or accounting software
access details for the Lekuka Self-Service Portal at portal.rsl.org.ls (VATupdate)
a list of everyone who issues invoices, at every site

Week 1: take stock

The aim this week is to know exactly where you stand.

Confirm your VAT status. Voluntary registrants below the M2,000,000 threshold are also subject to e-invoicing obligations (VATupdate).
Ask your software provider, in writing, whether your system is an RSL-accredited EBS and whether it is connected to Lekuka. Check the answer against RSL's own information.
List every way your business raises invoices: the main system, tills, manual invoice books, spreadsheets and branch offices.
Pull a list of invoices issued since 1 August 2026, when adoption of accredited systems became mandatory (regulations summary). Mark those issued outside an accredited, connected system.

By Friday you should have a short gap list. Keep it in one place.

Week 2: fix the system

The aim this week is to make sure every new invoice goes through an accredited, connected system.

If your current system is accredited and connected, test it. Issue a low-value invoice and ask your provider how to check that it reached Lekuka.
If it is not, choose a replacement and start onboarding. Allow time for set-up, user access and testing.
Close off other invoicing routes. Retire manual invoice books and spreadsheet templates for VAT invoices.
Limit invoicing rights to staff who have been trained.

Week 3: clean up the records

The aim this week is to deal with the past, not only the future.

Work through the gap list from week 1. For each invoice issued outside the system, note the date, customer, amount and reason.
Do not cancel or re-issue invoices until you are clear on the correct treatment. Check RSL's publications or ask us.
Review customer records: names, addresses and VAT numbers.
Review product and service codes and the VAT treatment set up in the system.
Make sure credit notes and corrections go through the same system as invoices.

Week 4: reconcile and set routines

Reconcile your sales ledger to your Lekuka records for each month since August 2026.
Investigate differences and record how each one was resolved.
Set a monthly routine: reconcile, review exceptions, sign off.
Write a one-page procedure for staff. Cover how to raise an invoice, how to correct one and who to ask for help.
Give at least two people access to the self-service portal.

Day 30: review

Hold a short review meeting. Ask four questions:

Does every invoice now go through the accredited system?
Are past gaps documented, and either resolved or covered by a plan?
Is the monthly reconciliation in the calendar, with a named owner?
Do the sales figures in your VAT returns agree with your Lekuka records?

Then keep going. Compliance is a routine, not a one-off project.

Common pitfalls

Assuming software is accredited because the vendor says it "supports e-invoicing".
Leaving one branch or till on an old system.
Fixing new invoices but ignoring the period since 1 August.
Relying on one person who holds the only portal login.

How we can help

We can run the week 1 review with you, help clean up your records and set up the monthly reconciliation. We can also talk you through LebesaBooks, our partner books and e-invoicing platform, and tell you its current status with RSL.

This article is general information, not tax advice. Please confirm the details that apply to you with RSL publications, or speak to us.

General information only, not tax or legal advice. Confirm details with RSL publications or speak to us.