In force Digital services
Botswana — Digital services VAT act
This page records one dated change. For the rules in Botswana as they stand today, see the Botswana guide →
- Jurisdiction
- 🇧🇼 Botswana
- Tax
- VAT
- Change type
- Digital services
- Status
- In force
- Effective
- 1 June 2026
- Verified
- Fetched from official source · high confidence
Under the Value Added Tax (Amendment) Act 2025 (published in the Government Extraordinary Gazette on 31 October 2025), Botswana's VAT base is extended to remote (digital) services supplied by non-residents and a mandatory electronic fiscal device (EFD) regime is introduced; BURS implementation of VAT on remote services takes effect 1 June 2026, with non-resident suppliers (taxable supplies of at least BWP 500,000 over 12 months) required to register and collect VAT at the standard 14% rate from 1 October 2026.