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Procedure Name

VAT Exemption Certificate

Description

Category	Permit/License
Responsible Agency	Lesotho Revenue Authority
	Address: Ground Floor, Finance House Building, Government, Office Complex, Kingsway Road, Maseru
	Phone: +266 22 313796
	Email: info@lra.org.ls
	Official Website: http://www.lra.org.ls
Processing time	30 min
Fee	None

Required Documents

No.	Type of documents	Note
1	Packing list
2	Invoice	Optional – dependant on nature of applicant/organization
3	Purchase order	Optional – dependant on nature of applicant/organization
4	Passport (including visa, work/study permit)	Optional – dependant on nature of applicant/organization
5	Constitution/International Agreement	Optional – dependant on nature of applicant/organization
6	Constitution/International Agreement	Optional – dependant on nature of applicant/organization
7	Registration Certificate	Optional – dependant on nature of applicant/organization

Process Steps

This procedure is now to be handled through the Lesotho National Single Window (LNSW) from 27 June 2022 and is a fully electronic process.

To make an application, an applicant must first be registered with the LNSW. Information regarding the process to register and its requirements can be found at the Lesotho National Single Window portal.

The LNSW is the national system that manages all trade related authorisations. It is the one location from where applications can be made for all types of permits, certificates and licenses required for the import, export and transit of goods in Lesotho, including those for VAT exemption and duty rebate. As an electronic system, the LNSW receives a single application and directs it to all involved responsible agencies for their processing.

An applicant can track the progress of their applications through the LNSW and do not need to physically visit the offices of the agencies involved. Where payment is required, this can also be made either at the Agencies cashier office or by attaching evidence of bank deposit. In the near future, payments shall be possible fully electronic through the LNSW without need to visit banks or the involved agencies.

Upon issue, the permit reference number need only be referenced when making a Customs declaration in ASYCUDA World and there is no need to attach a scanned image of the permit as was previously required with paper-based permits.

The diagram below describes the application process steps for the above-mentioned certifcate on LNSW.

Category

Import

The following form/s are used in this procedure

Title	Description	Created Date	Updated Date	Issued By
No results found.

This procedure applies to the following measures

Name	Measure Type	Agency	Description	Comments	Legal Document	Validity To	Measure Class
Import VAT Exemption Certificate	Permit Requirement		Sec 47 of the VAT Act 2001 provides instances where VAT exemption may be granted. These categories include Public International Orgnaisations as listed in Schedule 1 of the Act, contractors engaged in aid projects and certain organisations to the extent that they provide charitable activities. “Charitable activities” is defined as ‘….. provision of food, meals, board, and or lodging or other necessities, comforts, or amenities to any person whom the Commissioner General is satisfied are in need. This therefore means that in order for the exemption to apply, the qualifying organisation should be providing charitable activities for a nature listed in the definition above and these should be provided to persons who lack the basic necessities of life. Individual Apply in writing to Chief Legal and Policy Officer and attach copies of pro-forma Invoices of goods to be exempted Charitable Organisation Apply in writing to Chief Legal and Policy Officer and attach copies of the constitution of the charitable organization and pro-forma invoices of goods to be exempted	Application must be made prior to importation of goods.	Value Added Tax Act No.9 of 2001	31-12-9999	Good