As of 13 August 2026, Revenue Services Lesotho (RSL) organized a stakeholder workshop to review the 2025‑2027 Digital Transformation Roadmap, a strategic framework aimed at modernising tax administration, enhancing electronic service delivery, and strengthening compliance mechanisms across the jurisdiction. The workshop, convened under the provisions of the Revenue Services Act and aligned with the OECD BEPS‑Action 12 objectives, brought together senior officials, private‑sector representatives, and IT specialists to assess progress, identify implementation challenges, and outline a detailed rollout schedule. The roadmap, originally endorsed in 2023, sets out a series of phased initiatives, including the deployment of a next‑generation e‑filing portal, automated customs‑tax integration, and the expansion of digital certification of origin. Key dates outlined in the document specify that the new e‑filing platform will become mandatory for large taxpayers from 1 January 2027, while medium and small enterprises will transition on a rolling basis through 2028. The legislation also introduces updated penalties for non‑compliance with electronic reporting obligations, and mandates the retention of digital transaction records for a minimum of five years. Stakeholders were briefed on the upcoming amendments to the Value‑Added Tax (VAT) guidelines, which will incorporate real‑time digital reporting requirements and introduce a revised filing frequency for high‑volume taxpayers. The workshop concluded with a consensus on the need for continuous stakeholder engagement, capacity‑building programmes, and the establishment of a dedicated Digital Transformation Unit within RSL to oversee execution and monitor performance against key performance indicators.
Key Takeaways
- Integrated Digital Tax Platform: The new e‑filing and payment gateway will be rolled out in phases, beginning with large taxpayers in early 2027, aiming to reduce processing time by up to 30 % and to enable real‑time transaction monitoring.
- Enhanced Record‑Keeping Obligations: All taxpayers must maintain electronic copies of invoices, receipts, and customs documentation for at least five years, ensuring full auditability and supporting the move toward a paper‑less audit environment.
- Updated VAT Reporting Requirements: Effective from 1 July 2026, high‑volume businesses are required to submit monthly VAT returns electronically, with mandatory real‑time reporting of cross‑border supplies to improve revenue collection.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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