Botswana to Implement VAT on Remote Services and Introduce Reverse Charge Mechanism

• Botswana’s VAT Amendment Bill introduces VAT on remote services and reverse charge rules.
• The bill aims to modernize the VAT system, enhance revenue, and improve compliance.
• Remote services are defined as those supplied to Botswana residents by nonresidents via electronic networks.
• Nonresident suppliers must register for VAT if revenue from Botswana exceeds BWP 500,000.
• Reverse charge applies to supplies made to VAT-registered persons, government entities, or large unregistered entities.

Source: bdo.global

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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