- Botswana’s Value Added Tax (Amendment) Act of 2025 expands VAT to include taxation of digital services, imposing new requirements on non-resident providers and reverse charge rules for VAT-registered businesses.
- Non-resident digital service providers must register and account for VAT if annual supplies exceed BWP 500,000, with quarterly returns required; electronic marketplaces may also be liable for VAT under certain conditions.
- The effective date of the new VAT rules has not been announced, and further implementation details will be provided in the future.
Source: orbitax.com
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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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