Botswana will enforce VAT collection on non‑resident digital services from 1 June 2026. The 14 % rate applies to B2C supplies, while B2B services are subject to reverse charge. Non‑resident providers must register if turnover exceeds BWP 500,000 and appoint a local agent, filing quarterly returns.

ATAF presented African viewpoints on VAT treatment of crypto assets and internationally traded services at the OECD Global Forum on VAT in Paris. The presentations highlighted practical, implementable approaches, clear VAT models for token exchange, and the development of a regional toolkit for non‑resident suppliers. The event underscored the importance of regional coordination and stakeholder engagement to align African realities with global VAT policy.