- Botswana’s 2025 26 Budget includes VAT on digital services provided by non-resident providers to local consumers.
- The implementation date is September 1 2025.
- Non-resident businesses must appoint a local resident agent or representative to register for VAT, declare earnings, and pay tax.
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
