- Botswana’s tax agency posted new VAT statutory instruments for large unregistered persons and remote services suppliers.
- Large unregistered persons must register within two months of the VAT (Amendment) Act, 2025 taking effect.
- VAT-registered persons must account for reverse-charged supplies.
- VAT now applies to remote services such as digital content, electronic data management, distance learning, website design, professional services, and electronic marketplace supplies.
- Remote services suppliers must register and provide incorporation, tax certificate, and compliance contact details, along with VAT return requirements.
Source: news.bloombergtax.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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