Botswana Amends VAT Zero-Rating and Exemptions

The Botswana Unified Revenue Service (BURS) has published a Public Notice on the Value Added Tax (Amendment) Act 2023, which entered into force on 3 May 2023. The Amendment Act introduces zero-rating and exemption for specified items. The zero-rated items include leguminous vegetables (peas and beans), cooking oil, liquid petroleum gas, salt, infant formula, baby diapers, sanitary pads or tampons, and condoms. Further, tractors and various agricultural implements have been changed from exemp…