The Parliament of Botswana is considering the Value Added Tax (Amendment) Bill of 2025 (Bill No. 22 of 2025), which 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 registered for VAT (i.e., B2B). Reverse charge requirements will also apply fo…