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In our December 2025 Tax alert, we outlined the key features of the Value Added Tax (Amendment) Act, 2025 (the Act), which introduced significant reforms to Botswana’s indirect tax system by expanding the tax base to include VAT on remote services and introduction of electronic billing. On 29 May 2026, the Acting Minister of Finance issued the statutory instruments necessary to bring key aspects of the new regime into operation. These instruments establish the commencement date of the Act, prescribe the compliance obligations for certain local persons, and set out the rules governing the VAT treatment of remote services.
