BURS has issued guidance on VAT obligations for reverse charged supplies, including remote services received from foreign suppliers. The requirements applied to different taxpayer categories from August and September 2026.
The Botswana Unified Revenue Service (BURS) issued a September 2026 Guidance Note explaining requirements for charging, reporting and remitting VAT on reverse charged supplies. The rules were introduced under the Value Added Tax Act 2026, which commenced on 1 July 2026.
VAT registered persons must report reverse charged supplies through their normal VAT returns and issue a recipient-created tax invoice at the time of supply. The invoice must include the recipient’s name, address, TIN, serial number, date, description of the supply, consideration and VAT charged.
Government Entities and Large Unregistered Persons must obtain limited registration solely to report reverse charged VAT. Large Unregistered Persons are those making more than BWP 1,000,000.00 annually in primarily exempt supplies. The limited registration does not allow input tax credits to be claimed.
For Category A, covering two-month periods ending in January, March, May, July, September and November, the rules apply from the August/September 2026 period, with the first deadline on 28 October 2026.
Category B, covering periods ending in February, April, June, August, October and December, applies from September/October 2026, with the first deadline on 28 November 2026.
Category C monthly taxpayers are covered from August 2026, with reporting deferred to 28 October.
Earlier supplies must be declared using Form VAT.017.1 (Declaration of Value Added Tax due on Imported Service).
