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VAT on remote services and reverse charge VAT (Update)
Botswana's new Value Added Tax Act, 2026 and Value Added Tax Regulations, 2026, effective 1 July 2026, re-enact the rules on VAT for remote services and reverse charge supplies. This alert updates our earlier guidance to reflect Botswana's new VAT framework and its impact on the remote services and reverse charge VAT rules.
