Unified Revenue Service rolls out e-billing regime by March 2026 The Botswana 2025/26 budget has confirmed the implementation of a mandatory e-invoicing (‘e-billing’) regime to complete by March 2026. This will include online tax filing systems, online customs declarations, and electronic payment (electronic funds transfer).
2025 Budget announces plan to implement VAT collections on foreign providers of digital services Botswana’s 2025/26 Budget has brought into the VAT net the provision of digital services by non-resident providers to local consumers. The implementation date is to be 1 September 2025. Non-resident businesses
Ending of prolonged temporary VAT rate cut from 14% to 12% Botswana’s Unified Revenue Service has confirmed that the standard Value Added Tax rate has reset to 14% on 1 April 2023. This follows a nine-month reduction following inflation concerns. Jan 2023 Extension of temporary inflation
Inflation hits 12.7% prompting temporary reversal of 2021 VAT rise Botswana is to cut VAT from 14% to 12% from 1 August until 31 January 2023. Botswana raised VAT to 14% in April 2021. The measure was to shore up revenues following the COVID-19 crisis
COVID-19 crisis forces tax hike The African state of Botswana has been forced into a Value Added Tax rate rise from 12% to 14%. The measure is to shore up revenues following the COVID-19 crisis which has affected its tourism and mining sectors. There will
