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Botswana: Proposed amendments to VAT law

Aims to expand the tax base and modernize the VAT system

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August 25, 2025

The government of Botswana issued the Value Added Tax (Amendment) Bill, No. 22 of 2025. The bill proposes changes to expand the tax base by introducing value added tax (VAT) on digital services provided by nonresidents and modernize the VAT system through digital transformation.

Key proposals concern:

  • Expanding definitions of terms such as remote services, electronic fiscal devices, and electronic marketplaces
  • Reverse-charge mechanism
  • Rules for remote services
  • Registration requirements
  • Tax periods
  • Electronic fiscal devices
  • Foreign currency reporting
  • VAT representatives

The effective date has not been announced.

Read an August 2025 report prepared by the KPMG member firm in Botswana

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