The Botswana Unified Revenue Service (BURS) has outlined registration dates, filing deadlines and compliance requirements under the Value Added Tax (VAT) (Amendment) Act No. 16 of 2025, with non-resident suppliers of remote services required to register from 1 June 2026 and begin charging VAT from 1 October 2026.
The Botswana Unified Revenue Service (BURS) has published a public notice on 29 May 2026 outlining the implementation timelines, registration windows and filing deadlines for the Value Added Tax (VAT) (Amendment) Act No. 16 of 2025, which became effective on 1 June 2026, introducing a tax framework for remote services supplied by non-resident providers.
Under the new rules, registration of non-resident suppliers of remote services commenced on 1 June 2026, while the obligation for those suppliers to charge VAT on remote services will begin on 1 October 2026.
BURS also announced that Government Entities and Large Unregistered Persons, defined as those with a total annual turnover of BWP 1,000,000.00, will commence registration from 1 August 2026. From the same date, registered persons will be required to start accounting for reverse charged supplies.
The authority has set out the first filing deadlines under the new regime. Category A taxpayers, covering the August/September tax period, must submit returns by 28 October 2026. Category B taxpayers, covering the September/October tax period, will have a filing deadline of 28 November 2026, while Category C taxpayers, covering August only, must file by 28 September 2026.
According to the notice, supplies imported before the transition to the new reporting requirements will continue to be reported through the Declaration of Value Added Tax due on Imported Service (Form VAT.017.1).
BURS added that the implementation of VAT on the supply of inbound tourism products will be communicated at a later date.
