- Botswana issued two VAT regulations in 2026: one for government entities and large unregistered persons, and another for remote services supplied by non-resident providers and electronic marketplace operators.
- Government entities and large unregistered persons must register for VAT to account for reverse-charged supplies, providing business/contact details and supporting approval from an accounting officer or board resolution.
- The Commissioner General will issue a VAT registration number once registration is approved.
- These entities must apply within two months of the 2025 VAT Amendment Act taking effect, and registered persons must start accounting for reverse-charged supplies after that two-month period.
- The remote services regulations set rules on registration, effective dates, cancellation, returns, tax remittance, invoicing, representation, inbound tourism, and transitional arrangements.
Source: burs.org.bw
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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