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.

The German Federal Ministry of Finance (BMF) issued revised template forms for VAT reverse‑charge and registration purposes effective 9–23 April 2026. The updates remove the service‑seal field and the phrase “This letter was machine‑generated and is valid without signature,” and set a maximum validity of three years for the certificates. Forms USt 1 TH, USt 1 TG and USt 1 TQ can be issued on application or by authority; USt 1 TS and USt 1 TN only on application.