Eswatini has introduced new rules under the Value Added Tax Act, 2011, establishing a legal framework for electronic fiscal documents and setting requirements for the electronic submission of fiscal data through the ERS e-invoicing system.
Eswatini has introduced new measures to support electronic tax administration under the Value Added Tax Act, 2011, establishing a legal framework for electronic fiscal documents and prescribing rules for the electronic submission of fiscal data.
The Value Added Tax Act (Amendment of Third Schedule) Notice, 2026, issued through Legal Notice No. 111 of 2026, authorises the use of electronic tax invoices, fiscal receipts, credit notes and debit notes issued through an electronic fiscal device (EFD) or another system approved by the Commissioner General. It also empowers the Commissioner General to prescribe the technical and operational requirements for electronic fiscal documents.
Separately, the Electronic Submission of Fiscal Data and Return-Supporting Records Notice, 2026, which came into force on 15 July 2026, requires specified taxpayers to use accredited EFDs to record transactions and transmit fiscal data to the ERS e-Invoicing System. Fiscal data should be submitted in real time where possible, or within 15 days where transmission is delayed due to connectivity or power failures.
The framework also sets compliance obligations for EFD suppliers and users, provides for phased implementation across business sectors, and states that 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 its publication in the Official Gazette.
