Botswana to Tax Foreign Digital Services: VAT Registration and Local Agent Required for 2025

• Botswana’s 2025 VAT (Amendment) Bill extends VAT to digital remote services provided by non-resident suppliers to local consumers.
• The implementation date, initially set for 1 September 2025, is now pending confirmation by the Minister of Finance.
• Non-resident businesses and marketplaces must appoint a local agent or representative to register for VAT, declare earnings, and pay tax.
• The VAT registration threshold is BWP 500,000 (about €32,000) per year.
• VAT returns must be filed quarterly once registered.

Source: vatcalc.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.

---

---