- Botswana has extended VAT to cover cross-border digital services supplied by non-resident businesses to customers in Botswana.
- The rules apply to a wide range of electronically supplied services, including streaming, software, online advertising, and access to digital platforms.
- Non-resident suppliers may need to register for VAT, charge and remit Botswana VAT, issue compliant invoices, and file VAT returns.
- Digital businesses should review their services, registration obligations, and billing systems to ensure compliance with the new VAT requirements.
Source: globalvatcompliance.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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