Document format and locale facts for Eswatini

Limited guidance reviewed

Document vocabulary and checks

Eswatini's VAT-invoice obligation, TIN/VAT-registration check and imported-service reverse-charge context are reviewed. Full invoice field schema, TIN/VAT validation, registration applicability, filing/payment, reverse-charge classification and transaction-specific treatment remain separately researched or unimplemented scopes.

Evidence snapshot: 3 official sources · last reviewed 2026-07-18. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: VAT. Business identifier labels: Taxpayer Identification Number (TIN).

• Guidance: Eswatini Revenue Service says VAT-registered businesses must issue tax invoices for all supplies, maintain accurate accounting records and submit VAT returns with payment by the due dates. ERS registration material identifies the Taxpayer Identification Number (TIN), and the official VAT-registration check warns that input VAT cannot be deducted where the supplier is not VAT registered. ERS also says VAT on imported services is reverse charged to the Eswatini purchaser and the declaration/payment is due within 30 days of the invoice date. This local preview does not validate TIN/VAT registration, determine whether a supply is taxable or subject to reverse charge, submit a return/declaration or payment, or determine VAT/exemption and transaction-specific treatment.Evidence SZ_ERS_VAT_REGISTRATION_INVOICING, SZ_ERS_VAT_TIN_VERIFICATION, SZ_ERS_VAT_REVERSE_CHARGE · reviewed 2026-07-18 · review by 2027-01-18 · automation advisory only

Identifier format guidance: See the relevant authority.