Country pack

community

Lesotho

Ekwo is free, open source accounting software. Its Lesotho pack carries the chart of accounts (Lesotho reference chart of accounts, 156 accounts), 3 tax rates in LSL, the periodic return (Value Added Tax return, 13 boxes), and the financial statements (Statement of financial position — IFRS for SMEs Accounting Standard, Section 4, Statement of comprehensive income — IFRS for SMEs Accounting Standard, Section 5, expenses by nature). Last checked on 2026-10-19 against 11 texts of law and official sources.

Country code
LS
Currency
LSL
Pack version
0.2.0
Last checked
2026-10-19
Set up Ekwo for LesothoThe pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.
  • default (default) — 156 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
14 taxes at rates of 0, 10, 15
domestic, exempt, export, foreign_services_received, import, not_subject
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
  • LS-VAT — 13 boxes, filed month
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
  • day 20 of the month after the period
The file it is deposited asThe brick of packages/formats that writes it, where one exists.
  • filed by hand on the administration’s portal
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
no profile — no obligation in law

Lesotho has no Peppol authority and no published structured-invoice profile that Ekwo's vocabulary can name, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. What Lesotho has instead is a clearance-style system: the Value Added Tax (E-Invoicing) Regulations, 2026 (Legal Notice No. 25 of 2026), made under s. 88 of the Value Added Tax Act, 2001, came into operation on 1 April 2026, and provide for an invoice issued from an accredited Electronic Billing System, carrying a QR code and registered on RSL's Invoice Data Management System (the Lekuka portal). Real-time registration with the tax authority and accreditation of billing software are outside what a pack can model; the date from which each vendor must connect, and the penalties, were not read in the regulations and are left to the README.

Where the tax balance landsThe accounts a filed declaration settles to, by role.
  • payable 2110
  • receivable 1155
Bank statementsThe formats this country’s banks send, and whether anything here reads them.
no format named
Payment filesThe formats the country’s banks accept for an outgoing payment.
no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
  • LS-IFRSSME-SFP — 31 lines
  • LS-IFRSSME-PL — 10 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
community no named reviewer
11 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
2026-10-19
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.2.0 — published 2026-10-23
en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

LS-VATdeclaration

Free, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2110. The deposit number and the administration’s own words come back into your own database.

OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.

What it was built from

11 sources — the law this pack was read against

Partners

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Your company in Lesotho, on Ekwo.

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Set up Ekwo for Lesotho