Country pack
communityEswatini
Ekwo is free, open source accounting software. Its Eswatini pack carries the chart of accounts (Eswatini reference chart of accounts, 147 accounts), 2 tax rates in ZMW, the periodic return (Monthly Value Added Tax return, 15 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-10-19 against 9 texts of law and official sources.
- Country code
SZ- Currency
ZMW- Pack version
0.2.0- Last checked
- 2026-10-19
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 147 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 10 taxes at rates of 0, 15
domestic,exempt,export,foreign_services_received,import - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
SZ-VAT-RETURN— 15 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
No Eswatini statute obliges a business to exchange a structured electronic invoice with another business in the sense Ekwo's vocabulary gives the word: there is no Peppol authority, no published profile and no scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. What the Eswatini Revenue Service is rolling out instead (its e-Invoicing page) is a fiscal-device regime: a taxpayer issues invoices through an approved electronic fiscal device or an approved vendor's software, and the data reaches the Authority's e-invoicing system. That is clearance with the tax administration and not a peer-to-peer exchange; the gap is recorded in this pack's README, and the core is not patched to fit it.
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
2110 - receivable
1155
- payable
- 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.
SZ-IFRS-SFP— 32 linesSZ-IFRS-IS— 10 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer9 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 2026-10-23en
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.
SZ-VAT-RETURNdeclarationFree, 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
9 sources — the law this pack was read against
- Value Added Tax Act, 2011 (Act No. 12 of 2011), as published by the Eswatini Revenue Service: ss. 3, 4, 6, 14, 16, 19, 24, 28, 29, 30, 31, 32 and the First and Second Schedules
Eswatini Revenue Service · law · read 2026-10-19
- Value Added Tax Regulations (Legal Notice No. 52 of 2012): credit for input tax (reg. 7), reverse charge on imported services (reg. 18), zero rate on aid-funded contracts
Eswatini Revenue Service · regulation · read 2026-10-19
- Value Added Tax (Rates) (Amendment) Regulations, 2018 (Legal Notice No. 112 of 2018, Swaziland Government Gazette Extraordinary No. 102 of 9 July 2018): the rate of Value Added Tax is fifteen per cent, from 1 August 2018
Eswatini Revenue Service · regulation · read 2026-10-19
- VAT Registration — who must register, the annual taxable turnover threshold of E900 000, voluntary registration
Eswatini Revenue Service · guidance · read 2026-10-19
- Zero Rated Goods & Services — the lists of the Second Schedule as the Authority publishes them
Eswatini Revenue Service · guidance · read 2026-10-19
- Exempt Supplies of Goods & Services — the First Schedule as the Authority publishes it
Eswatini Revenue Service · guidance · read 2026-10-19
- e-Invoicing — the Authority's rollout of electronic fiscal devices and approved vendors
Eswatini Revenue Service · guidance · read 2026-10-19
- TaxEase — the Authority's taxpayer portal, where VAT returns are filed
Eswatini Revenue Service · portal · read 2026-10-19
- Eswatini — use of IFRS Standards by jurisdiction: Companies Act, 2009 requires financial statements in conformity with Swaziland and International Financial Reporting Standards; IFRS for SMEs permitted
IFRS Foundation · guidance · read 2026-10-19
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