Compendium · Africa · Botswana
Botswana: VAT on digital services
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Not supported by the free-threshold API · Local term: Value-Added Tax
Last verified: 2026-10-29
Non-resident suppliers of taxable remote services to Botswana must register with BURS when supplies exceed or are expected to exceed BWP 500,000 in any 12-month period (VAT Act 2026 remote-services rules). Standard rate 14%. B2B to VAT-registered recipients is reverse charge. Registration opened from 2026-06-01; charge/remit on B2C from 2026-10-01. Quarterly returns within 28 days. VAT representative optional
Threshold regime (BWP 500,000 / 12 months)
Spot a mistake in Botswana’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- Yes — Threshold regime (BWP 500,000 / 12 months)
- Amount / measure
- BWP 500,000
BWP 500,000 of taxable remote services to Botswana in any 12-month period (or expected to exceed) - Window
- any rolling 12 months
- Standard rate
- 14.0%
Standard Botswana VAT 14% on taxable remote services (BURS) - Who must register
- Non-resident suppliers (and electronic marketplaces where applicable) of taxable remote services to persons in Botswana above the BWP 500,000 threshold
- Evidence of location
- Recipient in Botswana for remote services
- Invoicing
- Charge 14% VAT on taxable B2C remote services once registered; B2B reverse charge to registered recipients
- Filing
- Quarterly returns within 28 days after the quarter (remote-services rules)
- Effective
- VAT Act 2026 remote-services rules: registration from 2026-06-01; charge/remit from 2026-10-01
- Authority
- Botswana Unified Revenue Service (BURS)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — Threshold regime (BWP 500,000 / 12 months)
How to register
- Self-register online?
- Yes — register on the BURS Remote Services portal. A Botswana VAT representative is optional (not mandatory) for this non-resident path
- Resident representative / fiscal agent
- Optional — not mandatory under the remote-services rules summarised for this page
- Regime
- Botswana BURS VAT registration for non-resident remote services (electronic and professional). Threshold BWP 500,000 / 12 months
Steps (in order)
- Confirm taxable remote services to Botswana and whether BWP 500,000 in any 12 months is exceeded or expected
- Register on the BURS Remote Services portal (registration path open from 2026-06-01) — https://eservices.burs.org.bw/remote-services/
- Upload company/trade details, compliance contact, website, and certified home-country incorporation and tax certificates (English translation if needed)
- From 2026-10-01 charge 14% VAT on taxable B2C remote services; file quarterly returns within 28 days. Do not charge on B2B to VAT-registered recipients (reverse charge)
Documents
- BURS Remote Services registration — Via eservices.burs.org.bw/remote-services/
- Certified incorporation certificate — Home-country; English translation if required
- Certified tax-residence / tax certificate — Home-country; English translation if required
- Company / website / compliance contact details — As the portal form lists
- Official processing time
- BURS does not publish an English service-level time for non-resident remote-services VAT registration on the pages reviewed as of 2026-10-29
- Official fees
- Not summarised on English materials reviewed; adviser / certification / translation costs are commercial
- Portal
- https://eservices.burs.org.bw/remote-services/
- Local bank account
- Not specified as mandatory in official English guidance as of 2026-10-29; remit as BURS payment instructions direct
- Filing frequency
- Quarterly. Return within 28 days after the quarter
- Payment currency
- BWP
- Input VAT recovery
- Typically output-focused for non-resident remote-services suppliers; confirm with BURS
- Portal language
- English
- Penalties
- Botswana tax procedure penalties for non-registration / late filing; confirm current amounts with BURS
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG Botswana — Member firm
- Deloitte Botswana — Member firm
- Grant Thornton Botswana — Published remote-services tax alert
Official sources
BURS
BURS Remote Services portal
Last verified: 2026-10-29.
FAQ
- Is there a free VAT threshold for foreign digital sellers?
- Yes — register when taxable remote services to Botswana exceed or are expected to exceed BWP 500,000 in any 12 months
- Is a local tax representative mandatory?
- No — a VAT representative is optional under the remote-services rules summarised for this page
- What rate applies?
- 14% standard VAT on taxable remote services to non-registered (typically B2C) customers. B2B to VAT-registered recipients is reverse charge
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice