- Botswana’s parliament passed the Value Added Tax Amendment Bill to expand and modernize the VAT system.
- The Bill introduces VAT on remote services supplied by non-residents to Botswana residents via electronic networks.
- It defines key terms like remote services, large unregistered persons, electronic fiscal devices, and electronic marketplaces.
- The Bill includes a reverse-charge supply rule for VAT on remote services received from non-residents.
- Specific conditions determine when a supply of remote services is deemed to occur in Botswana.
Source: ensafrica.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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