Summary
- Botswana’s re-enacted VAT Act, effective 1 July 2026, introduces a major modernization of the VAT regime, including mandatory VAT registration and collection obligations for non-resident suppliers of remote and digital services. [grantthornton.co.bw], [taxathand.com]
- The reform significantly improves VAT recovery by extending the input VAT claim period from 4 months to 12 months, while also introducing new reverse-charge obligations for imported services and revised VAT compliance requirements. [grantthornton.co.bw], [grantthornton.co.bw]
- The changes align Botswana with global VAT trends targeting the digital economy and cross-border services, while strengthening tax administration and expanding the VAT base through broader registration requirements. [taxathand.com], [kpmg.com]
Sources
- Grant Thornton – Botswana Tax Reforms 2026 [grantthornton.co.bw]
- Deloitte – VAT Amendment Act Comes into Force [taxathand.com]
- Botswana Unified Revenue Service (BURS) [burs.org.bw]
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