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Procedure NameVAT 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.

CategoryImport

The following form/s are used in this procedure
TitleDescriptionCreated DateUpdated DateIssued By
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This procedure applies to the following measures
NameMeasure TypeAgencyDescriptionCommentsLegal DocumentValidity ToMeasure Class
Import VAT Exemption CertificatePermit RequirementLesotho Revenue AuthoritySec 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 exemptedApplication must be made prior to importation of goods.Value Added Tax Act No.9 of 200131-12-9999Good