Botswana: Government proposes taxing digital services from non-residents

The key amendments focused on implementing a reverse-charge mechanism, setting rules for remote services, registration, tax periods, electronic fiscal devices, foreign currency reporting, and VAT representatives. Botswana’s Minister of Finance,

The amended tax treaty will replace the existing 1995 tax treaty between Mauritius and Botswana.  The Mauritius Cabinet reaffirmed its approval to sign a new income tax treaty with Botswana on 1 August 2025. This updated agreement aligns with

The new Electronic VAT Invoicing Solution will operate under a Continuous Transaction Control (CTC) model, requiring all VAT-registered taxpayers to issue invoices through a centralised system. The Botswanan government has confirmed the

The Act enters into force on 27 June 2025.  Estonia’s parliament passed the law to ratify the income tax agreement with Botswana on 11 June 2025. Signed on 25 September 2024, this treaty marks the first agreement of its kind between the two

The Estonian government approved the income tax treaty with Botswana on 24 April 2025. The tax treaty aims to prevent double taxation and curb tax evasion. Earlier, officials from Botswana and Estonia signed an income tax treaty on 25

Botswana signed the OECD’s Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 9 April 2025. Country-by-Country Reporting (CbCR) is an international standard developed by the OECD. It requires