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2023 Local Business Alert Tax 2018 Corporate Services Botswana budget IFRS

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Sustainability The ISSB publishes amendments to IFRS S2

ISSB amendments to IFRS S2 introduce targeted reliefs to greenhouse gas emissions disclosures, including Scope 3 financed emissions, jurisdictional measurement requirements, and industry classification flexibility, effective from 1 January 2027.

3 min read | 21 Jan 2026

Tax Botswana introduces VAT on remote services and mandatory use of electronic fiscal devices

Botswana has expanded its VAT regime through the 2025 Amendment Act, now taxing remote services such as digital content, cloud services, and inbound tourism products. The Act also mandates electronic fiscal devices for VAT-registered businesses and introduces compliance requirements for non-resident suppliers and electronic marketplaces. Businesses must prepare for reverse charge obligations, registration thresholds, and fiscal invoicing to ensure compliance.

Olivia Muzvidziwa

| Less than a minute | 05 Dec 2025

IFRS IFRS example consolidated financial statements 2025

IFRS Example Consolidated Financial Statements 2025 Comprehensive guide illustrating IFRS-compliant consolidated financial statements for Illustrative Corporation Group as of 31 Dec 2025. Covers profit or loss, OCI, financial position, equity changes, cash flows, and detailed notes on accounting policies, climate-related disclosures, economic uncertainty, segment reporting, revenue recognition, financial instruments, and risk management. Includes updates on new standards (IFRS 18, IFRS 19), sustainability reporting, impairment testing, acquisitions/disposals, and liquidity monitoring. Designed to support consistent internal and external reporting with emphasis on materiality, transparency, and entity-specific application.

1 min read | 11 Nov 2025

Hub Time for action: A new era for public services

Public services are not meeting public expectations or needs. Our team explore the challenge ahead for the UK Government

13 Jul 2022

Board evaluation: Important or not? Board evaluation: Important or not?

Board evaluation: Important or not?

08 Jul 2022

Tax Alert 1 of 2022 Tax Amnesty Scheme ends on 30 June 2022

Tax alert 1 Tax Amnesty Scheme ends on 30 June 2022

22 Jun 2022

Regulatory Amendments Key features of the Companies (Amendment) Act, 2022

The Companies (Amendment) Act, 2022 was assented by the Parliament of Botswana on 25 February 2022 and became effective on the same date. Summarized below are key features of the amendments.

09 Jun 2022

Regulatory changes Changes to the Financial Reporting (Amendment) Act, 2020

The Botswana Accountancy Oversight Authority (BAOA) recently released a public notice summarizing the major changes to the Financial Reporting (Amendment) Act, 2020, which was passed by Parliament in 2020, and commencement of the Act was set at 1 April 2022. We set out below, major changes which may affect Public Interest Entities (PIE) and other large organisations.

23 Mar 2022

International Business Report Women in Business 2022

Welcome to the 2022 report on our research into the position of women in senior management across the world, and the progress towards gender parity in leadership. Our 2021 Women in Business report identified the window of opportunity that post-pandemic working practices could create for women to move into senior roles. In the wake of the pandemic, as economies slowly recover and businesses refine altered ways of working, that trend looks set to continue.

08 Mar 2022

IFRS Navigating the changes to International Financial Reporting Standards (2022 edition)

The 2022 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January 2021 and 31 December 2021. The publication now covers 31 March 2021, 30 June 2021, 30 September 2021, 31 December 2021 and 31 March 2022 financial year ends.

04 Mar 2022

Botswana budget Key highlights of Botswana Budget 2022/23

This year, the focus of the budget is on “Fostering transformation”. We provide key highlights of the budget, with particular focus on economic statistics, achievements, and budget allocation.

07 Feb 2022

Corporate Services Alert Board evaluation

Board evaluation

11 Nov 2021

Tax Alert Tax Amnesty Scheme ends on 31 December 2021

Tax Amnesty Scheme ends on 31 December 2021

08 Nov 2021

Tax Alert Benefit from "Tax Amnesty Scheme"

Benefit from "Tax Amnesty Scheme" - We propose solutions to issues faced by taxpayers when applying for tax amnesty, obtaining a tax clearance certificate, processing refunds and / or deregistering a company.

09 Sep 2021

Thought Leadership Trends in mergers and acquisitions in Botswana

Trends in mergers and acquisitions in Botswana Globally, transactions slowed down dramatically in Q2-Q3 2020, with management of most businesses getting consumed with weathering the immediate crisis while trillions of committed capital waited for the dust to settle. Subsequently, deals are soaring as distressed companies look for exit strategies and investors look for a market correction. In some industries, companies may exit the pandemic healthier, attracting a new round of interested investors. Given these M&A expectations and trends globally, how does the local landscape look and what do the trends indicate?

15 Jul 2021