Botswana will enforce VAT collection on non‑resident digital services from 1 June 2026. The 14 % rate applies to B2C supplies, while B2B services are subject to reverse charge. Non‑resident providers must register if turnover exceeds BWP 500,000 and appoint a local agent, filing quarterly returns.
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Key Takeaways
A 14% VAT rate will apply to B2C digital services supplied by non-resident providers starting 1 June 2026.
Non-resident providers must register if their annual turnover exceeds BWP 500,000 (about €32,000) per annum.
They must appoint a local resident agent or representative to register and file VAT returns.
B2B digital services are subject to the reverse charge mechanism, so the Botswana taxpayer self‑accounts for the VAT.
Primary source
Read the full article at VATCalcThis summary was published on VATfaqs.com on 30 May 2026. It relates to VAT developments in Botswana. The original source is VATCalc.
