Document format and locale facts for Lesotho

Limited guidance reviewed

Document vocabulary and checks

Lesotho's VAT-invoice particulars and credit/debit-note context are reviewed. Taxpayer/VAT-registration validation, taxable-supply and input-credit eligibility, original/copy controls, note processing, filing/payment, VAT/exemption and transaction-specific treatment remain separately researched or unimplemented scopes.

Evidence snapshot: 2 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 / VAT Registration Number.

• Guidance: Revenue Services Lesotho's VAT 105 guide records that a valid VAT invoice must prominently say Value Added Tax Invoice or VAT Invoice; identify both supplier and recipient by commercial name, postal and physical address, Taxpayer Identification Number and VAT registration number; carry an individualised consecutive invoice number and issue date; describe the goods or services with quantity or volume; and separately show consideration, VAT and VAT-inclusive consideration, or state that consideration includes VAT at a stated rate. It also describes original/copy handling and credit/debit-note adjustments. This local preview does not validate taxpayer or VAT registrations, determine taxable-supply status or entitlement to input VAT, create an official original/copy, process notes, file/pay VAT, or determine VAT/exemption and transaction-specific treatment.Evidence LS_RSL_VAT_105_INVOICE_RULES · reviewed 2026-07-18 · review by 2027-01-18 · automation advisory only

Identifier format guidance: See the relevant authority.