- Botswana’s VAT Amendment Act, 2025 took effect on June 1, 2026, modernizing VAT rules and adding VAT on remote services from nonresident suppliers.
- Certain services supplied by nonresidents are treated as supplied in Botswana, including digital/online services to Botswana residents, Botswana-linked property services, inbound tourism services, and telecom services usable only in Botswana.
- Nonresident suppliers of remote services must register for VAT if annual taxable supplies exceed P500,000; registration starts June 1, 2026.
- Registered persons, government entities, and large unregistered persons must account for reverse charge VAT on such services, with reverse charge registration/accounting starting August 1, 2026 for government entities and large unregistered persons.
- Nonresident suppliers begin charging VAT from October 1, 2026; filing is quarterly for nonresident remote service suppliers and every two months for government entities and large unregistered persons.
Source: kpmg.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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