Botswana replaces the remote-services VAT rules with the VAT Regulations, 2026 (S.I. 94 of 2026)

What changed in detail

This corrects the record of S.I. 74 of 2026, which described those regulations as the rules in force for non-resident remote-services VAT. They no longer are.

The Value Added Tax Regulations, 2026 (Statutory Instrument No. 94 of 2026), made by the Minister of Finance on 30 June 2026 under the VAT Act, 2026 (Act No. 15 of 2026), revoke at regulation 20(d) the VAT (Remote Services) Regulations (S.I. No. 74 of 2026), together with the VAT (Exemption), (Tax Period) and (Government Entities and Large Unregistered Persons) Regulations. The revocation took effect 1 July 2026 under the VAT Act (Part Commencement Date) Order, 2026 (S.I. No. 95 of 2026).

Non-resident suppliers of remote services now register and account under S.I. No. 94’s own regulations 14 to 16 (the definition of remote services, registration of the remote service supplier, and its invoice or receipt), made under the VAT Act, 2026 — not the repealed Act that S.I. 74 was made under. The remote-services registration threshold is P500,000 in any 12 months (VAT Act, 2026, s.13(2) and Schedule 5, paragraph 3).

What it means

A revocation is not automatically a re-enactment on identical terms. Anything built against S.I. 74’s specific machinery — its 25th-of-the-month filing deadline, its four-month registration-to-charging runway, its penalty amounts — needs re-checking against S.I. 94’s own text rather than assumed to carry over unchanged. Re-point citations and internal documentation from S.I. 74 to S.I. 94 and the VAT Act, 2026.