A basic legal framework on intermediary liability beyond copyright infringement is absent in Lesotho's law and jurisprudence.

Regulation 7 of the Communications (Subscriber Identity Module Registration) Regulations of 2021 requires licensees (entities licensed by the Lesotho Communications Authority to provide and facilitate communications services) to register subscriber information. Licensees must capture, register, and retain the personal information of subscribers who request SIM registration and activation, following the registration specifications, at no cost to the subscriber.

It is reported that Lesotho does not mandate functional separation for operators with significant market power (SMP) in the telecom market. However, there is an obligation of accounting separation.

Lesotho has not appended the World Trade Organization (WTO) Telecom Reference Paper to its schedule of commitments.

According to the Lesotho Telecommunications Act, the Lesotho Communications Authority (LCA), the executive authority for the supervision and administration of services in the telecommunications sector, is independent from the government in the decision-making process.

According to Art. 78.1 of the Public Procurement Act, which repeals the Public Financial Management and accountability Act of 2011, a work, supply and service tender up to a sum specified in Schedule 2 shall be fully reserved for indigenous Basotho, women, youth and people with disabilities owned SMEs, with a maximum turnover not exceeding an amount specified in Schedule 2. An exemption from the application may apply with a prior approval of the Authority where the Authority is satisfied that there is no 100% indigenous SMEs or disadvantaged groups suitable and qualified for the tender is available. Specifically, for SMEs that are 100% owned by indigenous Basotho, the threshold is set at LSL 2,000,000 (approx. USD 106,000) per tender, with an annual turnover not exceeding LSL 2,000,000 (approx. USD 106,000).

Lesotho is not a party to the World Trade Organization (WTO) Agreement on Government Procurement (GPA) nor does it have observer status.

The Business Licensing and Registration Regulations of 2020 (BLRR 2020) restrict certain businesses to Basotho, allowing foreign investors to participate only as minority shareholders, with a maximum shareholding of 49%. However, these restrictions are not relevant to digital trade.

Section 11.3(f) of the Companies Act of 2011 requires companies to provide names and addresses of one or more persons resident in Lesotho with authority to act on behalf of the company, while Section 17(b) of the Companies Regulations of 2012 explicitly makes it mandatory for the company to have a company secretary resident in Lesotho.

According to Art. 4 of the Business Licensing and Registration Act 2019 (BLRA 2019), foreign investors are required to provide a capital of 2 Million LSL (approx. 105,000 USD) or provide proof of investment of this amount during registration or renewal of their traders’ licenses or to have deposited USD 123,152 with a local institution.

Although Lesotho does not have a formal screening mechanism, it is reported the government routinely screens foreign direct investment to check if it is consistent with the country's national interests.

It is reported that Lesotho procurement laws and policies require that entities have to first register as legal entities, apply for trading licenses, and register with the Lesotho Revenue Authority for tax purposes in order to apply for public procurement.

Lesotho is a party to the Patent Cooperation Treaty (PCT).

Lesotho has a copyright regime under the Copyright Order of 1989. However, the exceptions do not follow the fair use or fair dealing model, therefore limiting the lawful use of copyrighted work by others. Art 20 lists the exceptions, which include personal and teaching purposes, borrowing expressions of folklore for creating an original work of an author or authors inspired by folklore, among others.

Lesotho has not signed the World Intellectual Property Organization (WIPO) Copyright Treaty.