Eswatini establishes e-invoicing rules under VAT Act
Eswatini has introduced a legal framework for electronic invoices and fiscal data submission through the ERS e-invoicing system, with real-time reporting required where possible and a 15-day grace period for connectivity issues.
Eswatini has introduced new e-invoicing rules under the Value Added Tax Act, 2011. The framework requires specified taxpayers to use accredited electronic fiscal devices to record transactions and submit data to the ERS e-invoicing system in real time or within 15 days if transmission is delayed.
Eswatini has established a legal framework for electronic fiscal documents under the Value Added Tax Act, 2011. Two notices, issued in 2026, set out the rules for e-invoicing and fiscal data submission.
Legal framework and authorised documents
The Value Added Tax Act (Amendment of Third Schedule) Notice, 2026, issued as Legal Notice No. 111 of 2026, authorises the use of electronic tax invoices, fiscal receipts, credit notes, and debit notes. These documents may be issued through an electronic fiscal device (EFD) or another system approved by the Commissioner General. The Commissioner General is empowered to prescribe the technical and operational requirements for electronic fiscal documents.
Submission requirements
The Electronic Submission of Fiscal Data and Return-Supporting Records Notice, 2026, came into force on 15 July 2026. It requires specified taxpayers to use accredited EFDs to record transactions and transmit fiscal data to the ERS e-invoicing system.
Fiscal data must be submitted in real time where possible. Where transmission is delayed due to connectivity or power failures, taxpayers have up to 15 days to submit the data.
Compliance and implementation
The framework sets compliance obligations for both EFD suppliers and users. Implementation will be phased across business sectors. Non-compliance may attract penalties under the Value Added Tax Act, 2011.
The Value Added Tax Act (Amendment of Third Schedule) Notice, 2026 takes effect upon publication in the Official Gazette.