Botswana Commences Law Expanding VAT Tax Base to Include Digital (Remote) Services

The Botswana Unified Revenue Service (BURS) issued a Public Notice on 29 May 2026 concerning the commencement of the Value Added Tax (Amendment) Act of 2025 (Act No. 16 of 2025) starting 1 June 2026. As previously reported, the Act expanded the VAT tax base by introducing new rules for the taxation of digital (remote) services. This includes new VAT requirements for non-resident remote service providers engaged in B2C supplies, as well as new reverse charge requirements for such services for…