- Botswana’s BURS issued guidance on VAT reverse-charge supplies, covering VAT-registered persons, government entities, and large unregistered persons (URPs).
- The reverse-charge rules were originally introduced in the 2025 VAT amendments, but those were repealed and replaced by the 2026 VAT Law effective 1 July 2026.
- Large URPs are defined as persons with annual supplies exceeding BWP 1 million who are not VAT-registered, typically because they mainly make exempt supplies.
- For reverse-charged supplies, VAT-registered recipients must issue a recipient-created tax invoice and, for remote services from non-resident suppliers, notify the supplier in writing of their VAT registration.
- Government entities and URPs must file VAT returns within 28 days after each two-month period; VAT-registered persons report reverse charges through their normal VAT return, while remote services received before August 2026 use the existing imported-services VAT declaration and those from August 2026 onward follow the new reverse-charge system.
Source: vatabout.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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