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NameImport VAT Exemption Certificate
DescriptionSec 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
CommentsApplication must be made prior to importation of goods.
Validity From01-01-2001
Validity To31-12-9999
Technical Code
AgencyLesotho Revenue Authority
Created Date2020-11-13 00:21:32
Updated Date2020-11-13 00:21:32
Measure TypePermit Requirement
Legal/RegulationValue Added Tax Act No.9 of 2001
Un Code


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Procedure NameDescriptionCategoryView Procedure Detail with Relevant Forms
VAT Exemption CertificateProcedure to issue a VAT Exemption Certificate for imports.ImportView


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