The standard VAT rate in Lesotho is 15%.

Businesses with taxable turnover exceeding LSL 850,000 annually are required to register for VAT.

Yes, basic foodstuffs, health, and education services are VAT-exempt in Lesotho.

VAT returns are generally filed on a monthly basis.

Yes, registered VAT vendors can claim input VAT on business expenses.

VAT is calculated as 15% of the value of taxable goods and services.

Failure to pay VAT can result in penalties, interest, and possible legal action by the Lesotho Revenue Authority (LRA).

No, exports are generally zero-rated in Lesotho.

Yes, digital services provided by foreign suppliers to Lesotho residents may be subject to VAT.

You can register for VAT through the Lesotho Revenue Authority (LRA) by submitting the required forms and documents.

Input VAT is the tax you pay on purchases which you can deduct from the VAT you collect on sales (output VAT).

Output VAT is the VAT you charge on sales of taxable goods and services.

Yes, businesses below the registration threshold (LSL 850,000) are not required to register or collect VAT.

VAT is paid electronically or in person to the Lesotho Revenue Authority when submitting your VAT return.

Currently, Lesotho does not have a formal VAT refund scheme for tourists.