- Botswana will tax digital services under the Value Added Tax (Amendment) Act, 2025.
- Non-resident suppliers of remote/digital services must register for Botswana VAT and charge VAT on B2C sales to local customers.
- Registration opened on June 1, 2026, and VAT charging begins on October 1, 2026.
- The VAT rate is 14% for services like software, cloud computing, streaming, and other electronically supplied services.
- B2B supplies will generally use a reverse-charge mechanism, and businesses should review compliance obligations.
Source: sovos.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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