Botswana has enacted the Value Added Tax (Amendment) Act of 2025 (Act No. 16 of 2025), which was published in the Official Gazette on 31 October 2025. As previously reported, the legislation expands the VAT tax base by introducing new rules for the taxation of digital (remote) services. This includes new VAT requirements for non-resident digital (remote) service providers engaged in B2C supplies, as well as new reverse charge requirements for such services for persons in Botswana that are reg…