Botswana to apply VAT on B2C e-services for non-resident providers from April 2025

3 March 2025

The Botswanan government has confirmed that it will introduce VAT on digital services provided by non-resident providers to local consumers from 1 September 2025.

Currently, foreign businesses providing digital services to consumers in Botswana do not have to charge VAT on their sales. However, to remove the unfair advantage this gives to non-resident companies over resident providers, the Botswanan government will introduce VAT at 14% on these types of transactions.

Non-resident businesses must appoint a local agent or representative to obtain a VAT registration and this new tax will apply to various digital services, including:

  • Advertising
  • Streaming services
  • Music
  • Apps
  • Films
  • e-books
  • e-journals
  • Software
  • Internet services.

Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.

We help you simplify today’s complexities and address tomorrow’s challenges. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.

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