Botswana: The Botswana Unified Revenue Service issued a public notice on 9 July revising the list of foodstuffs eligible for zero-rated VAT under the VAT Act 2026, effective 1 July. The updated list includes specific grains, flours, and cooking oil, provided they are supplied in their natural state and not mixed with other products.
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1StopVAT · 17 days ago
Botswana has introduced new VAT rules for non‑resident digital service providers, requiring registration from 1 June 2026 if supplies exceed BWP 500,000, charging 14 % VAT on B2C services from 1 October 2026, and applying a reverse‑charge regime for B2B services from 1 August 2026. The Value Added Tax (Amendment) Act, 2025, and accompanying regulations provide a simplified reporting framework for these providers.
VATCalc · about 2 months ago
Botswana will enforce VAT collection on non‑resident digital services from 1 June 2026. The 14 % rate applies to B2C supplies, while B2B services are subject to reverse charge. Non‑resident providers must register if turnover exceeds BWP 500,000 and appoint a local agent, filing quarterly returns.
ATAF · 6 months ago
ATAF presented African viewpoints on VAT treatment of crypto assets and internationally traded services at the OECD Global Forum on VAT in Paris. The presentations highlighted practical, implementable approaches, clear VAT models for token exchange, and the development of a regional toolkit for non‑resident suppliers. The event underscored the importance of regional coordination and stakeholder engagement to align African realities with global VAT policy.
Orbitax · 2 days ago
The Gambia The Gambia Revenue Authority has approved an electronic invoicing system for VAT and other taxes, effective from 22 June 2026. The system aims to improve compliance and modernise tax administration as part of the government's digitalisation agenda.
Guardian · 4 days ago
Nigeria's Revenue Service announced that e-invoicing will strengthen tax compliance and curb revenue leakages. The rollout will standardise invoice formats nationwide and is expected to improve the tax-to-GDP ratio.
Vanguard · 5 days ago
Nigeria's NRS and DigiTax say e-invoicing will improve tax compliance and reduce revenue leakages. Medium taxpayers are expected to begin compliance in the third quarter of 2026, with full adoption targeted by the end of 2028.
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Key Takeaways
From 1 July 2026, the Botswana Unified Revenue Service's revised list of foodstuffs is zero-rated under the VAT Act 2026.
The revised list includes specified sorghum or maize meal, millet meal and grain, wheat grain, maize cobs, sugar, brown bread, specified fresh fruits and vegetables, rice, samp, specified bread flours, and cooking oil.
Food items must be supplied in their natural state and not mixed with other products to qualify for zero rate under the VAT Act 2026.
The public notice was issued on 9 July 2026 by the Botswana Unified Revenue Service.
Primary source
Read the full article at Bloomberg TaxThis summary was published on VATfaqs.com on 19 July 2026. It relates to VAT developments in Botswana. The original source is Bloomberg Tax.
