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Botswana Updates VAT Laws for Digital Services and Extended Input Tax Claims

  • Botswana has repealed and re-enacted its VAT laws, effective July 1, 2026, with amendments.
  • Non-resident providers of digital or remote services will now be subject to VAT.
  • The input VAT claim period has been extended from four months to 12 months.

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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