Eswatini is moving forward with the digitalization of its tax system through the implementation of TaxCore, the new electronic invoicing program developed by the Eswatini Revenue Service (ERS).
The project was officially launched on May 11, 2026, and now has a specific legal framework in place. The Value Added Tax Act (Amendment of Third Schedule) Notice No. 270 of 2026, which governs electronic fiscal documents, took effect on July 3, 2026. Implementation will be phased, beginning with the wholesale and retail sectors.
Current Status of Electronic Invoicing in Eswatini
The publication of Notice No. 270 of 2026 provides the legal basis for recognizing and regulating electronic fiscal documents within Eswatini's VAT system.
The ERS is developing a phased implementation plan that will include awareness initiatives, training, technical adaptation, and accreditation of the providers participating in the new ecosystem.
Wholesalers and Retailers Selected as the First Sectors
The wholesale and retail sectors will be the starting point for the rollout. They were selected because of their high transaction volumes and their importance to VAT collection.
The ERS has already begun meeting with businesses, industry associations, advisors, and technology providers to explain how the system will work and prepare for the transition. During this initial stage, businesses will need to assess whether their invoicing systems, ERP systems, and point-of-sale terminals can be integrated with the new platform.
How Will TaxCore Work?
TaxCore will use an electronic fiscalization model based on continuous transaction controls. Invoice and receipt data will be securely recorded and transmitted to the ERS in real or near real time as transactions occur.
The goal is to gradually replace current manual processes, under which many businesses prepare invoice lists in spreadsheets and later upload them to TaxEase.
Integration with ERP, POS, and Invoicing Applications
The system will be designed to work with a range of business solutions:
- ERP systems.
- Point-of-sale (POS) terminals.
- E-commerce platforms.
- Mobile applications.
- Web-based invoicing solutions.
Electronic invoices will include authentication mechanisms, such as QR codes, allowing buyers to verify the validity of the document. TaxCore will complement TaxEase, which will continue to be used for taxpayer registration, tax return filing, and tax payments.
Electronic Invoicing Timeline in Eswatini
The project's main milestones are:
- March 27, 2025: Publication of the tender to procure electronic fiscalization technology.
- May 11, 2026: Official launch of the TaxCore Electronic Invoicing program.
- July 3, 2026: Notice No. 270 of 2026 on electronic fiscal documents takes effect.
- July 2026: Awareness and preparation activities begin with wholesalers and retailers.
For the time being, the ERS has not announced a general mandatory compliance date for all businesses or a definitive implementation schedule for each group of taxpayers.
Some specialized sources had identified January 2028 as the target for completing the nationwide rollout. However, this date comes from the planning phase and should not be considered a definitive legal deadline unless expressly confirmed by the ERS. The authority itself has instructed businesses to continue using their existing systems and wait for official guidance on implementation.
