Unified Revenue Service rolls out e-billing regime by Dec 2024
The Botswana 2024/25 budget has confirmed the implementation of a mandatory e-invoicing (‘e-billing’) regime by December 2024. This will include online tax filing systems, online customs declarations, and electronic payment (electronic funds transfer).
The Unified Revenue Service had run a tender with providers at the end of 2023. The implementation is expected to take three years from December 2024.
Many other African states have now implemented mandatory e-invoicing and digital reporting, including: Kenya; Nigeria; and most recently, Egypt.
Continuous Transaction Control regime likely
There were no further details of the type of regime being adopted, but it could likely be a Continuous Transaction Control model.