- Statutory Instrument No. 73 (29 May 2026) requires government entities and large unregistered persons to register for VAT to apply reverse charge treatment on supplies.
- “Large unregistered person” means a non-VAT-registered person/entity (other than a government entity) supplying remote services with annual turnover above BWP 1 million.
- Registration requires a form plus entity details, business nature, and VAT compliance contact, همراه with a letter from the accounting officer or a board resolution.
- Affected entities must register by 31 July 2026.
- Reverse charge VAT is 14%, declared by the 25th of the following month; first reporting periods start on or after August 2026, with due dates varying by taxpayer category.
Source: taxathand.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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