Can a person who is regitered for TIN only charge VAT?

LRA FAQs
7. Other
Can a person who is regitered for TIN only charge VAT?

Can a person who is regitered for TIN only charge VAT?

No. Only a person who is registered for VAT can charge VAT.

logo The Lesotho Revenue Authority (LRA), which was established by Act of Parliament in 2001 and became operational in 2003, is principally responsible for the assessment, collection and remittance to the Government of public revenues in Lesotho.

Ground Floor, Finance House Building, Government
Office Complex, Kingsway Road, Maseru
+266 22 313796
info@lra.org.ls

Can a person who is regitered for TIN only charge VAT?

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