Glossary
Invoice Data Management System (IDMS)
RSL's central system for receiving invoice data from accredited billing systems, known in Lesotho as Lekuka.
The Invoice Data Management System (IDMS) is the central system run by Revenue Services Lesotho (RSL) for e-invoicing. In Lesotho it is known as Lekuka.
The Value Added Tax (E-Invoicing) Regulations, 2026 were published as Legal Notice No. 25 of 2026 on 27 March 2026 and came into force on 1 April 2026. From 1 August 2026, businesses had to adopt RSL-accredited Electronic Billing Systems (EBS) connected to the IDMS (source).
Put simply, the EBS is the business's own invoicing software, and the IDMS is RSL's side of the connection. Invoice data flows from the EBS to Lekuka.
Who is covered matters. Voluntary VAT registrants below the M2,000,000 threshold are subject to the e-invoicing obligations. Non-established entities without Lesotho VAT registration are not required to issue through Lekuka. RSL also runs the Lekuka Self-Service Portal at portal.rsl.org.ls (source).
For a business, the practical tasks are to use an accredited, connected EBS, keep portal access with more than one person, and reconcile the books to Lekuka records each month.
This entry is general information, not tax advice. Confirm details with RSL publications or speak to us.