The Botswana Unified Revenue Service (BURS) has issued a Guidance Note dated September 2026 that outlines the requirements for charging, reporting, and remitting VAT on reverse charged supplies, which include supplies of remote services provided by a supplier outside Botswana to recipients inside Botswana. The requirements apply to VAT registered persons, government entities, and large unregistered persons (those making over BWP 1,000,000.00 annually in primarily exempt supplies). Recipients…