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Botswana VAT on non-resident digital services

2024 Budget announces plan to implement VAT collections on foreign providers of digital services

Botswana’s 2024 Budget has brought into the VAT net the provision of digital services by non-resident providers to local consumers. To implementation date has been provided yet.

Non-resident businesses looking to register for VAT on Botswana to declare earnings and pay tax will need to appoint a local, resident agent or representative.

The current VAT rate in Botswana is 14%.  VAT Calc’s global VAT and GST on digital services blog tracks indirect taxes on digital and e-services

What digital services are liable to Botswana VAT?

Income from electronic or digital services covers:

  • Advertising
  • Software licences (eg cloud or SaaS)
  • Data storage and processing
  • Platform operator commissions
  • Telecoms
  • Broadcasting

Preparing VAT or GST filings can be challenging.  VAT Calc’s single platform VAT Filer can correctly complete any country submission with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor integrated tools.

Africa & Middle East VAT on digital services

Comments (click for details) Rate Date Threshold Comments
Algeria 9% Jan 2020 Nil
Angola 14% Oct 2019
Bahrain 10% Jan 2019 Nil
Benin 18% Oct 2023 TBC
Botswana 14% 2024 - Pending implementation
Cameroon 19.5% Jan 2020 XAF 50 million
Congo, Democratic Republic 16% Jan 2024 -
Egypt 14% Sep 2016 EGP 500,000
Ghana 12.5% Apr 2022 GHS 200,000
Israel 17% TBC Proposals withdrawn
Ivory Coast 18% 2022 -
Jordan 16% JOD 30,000
Kenya 16% Sep 2013 - Registration threshold removed 2023
Kuwait 5% Jan 2024? - TBC
Mauritius 15% 2020
Morocco 20% 2024
Nigeria 7.5% Jan 2020 $25,000
Oman 5% Apr 2021 OMR 35,000
Rwanda 18% TBC
Saudi Arabia 15% Jan 2018 Nil
Senegal 18% Apr 2024 Nil Fiscal representative required
Sierra Leone 15% SLE 100,000
South Africa 15% Jun 2014 ZAR 1 million
Tanzania 18% Jul 2022 Nil Residents since Jul 2015
Tunisia 19% Jan 2020 Nil Withholding VAT; 3% Royalty Tax
Uganda 18% Jan 2020 UGX 150m
United Arab Emirates 5% Jan 2018 AED 375,000
Zimbabwe 14.5% Jan 2020 Nil
Zambia 16% Jan 2024 Fiscal Representative req'd

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