Botswana
BWBotswana's Tax Administration Act, 2026 requires taxpayers to issue electronic invoices through an electronic billing system approved by the Botswana Unified Revenue Service (BURS), starting nine months after the Act took effect on 1 July 2026; tax invoices are otherwise governed by the Value Added Tax Act, 2026.
Guide reviewed .
Invoicing and electronic documents
Electronic billing system
A billing system approved by BURS for issuing electronic invoices and for recording and transmitting sales and related data. The Act leaves the technical detail to regulations and does not mention Peppol.
Not yet specified in the sources reviewed · Official source: BURS · Tax Administration Act, 2026, with the 2026 regulations and commencement order
Tax invoices under the VAT Act
A registered person must give the recipient the original tax invoice at the time of a taxable supply, subject to section 15 of the Tax Administration Act. Small cash sales below a scheduled amount are exempt.
Particulars prescribed by the VAT Act, 2026 · Official source: BURS · Value Added Tax Act, 2026
Peppol
No Botswana Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one.
Peppol BIS Billing · Official source: OpenPeppol · Peppol Authorities
Botswana's new tax administration law makes electronic invoicing an obligation for every taxpayer making supplies. The billing system must be approved by BURS, and its legal definition covers recording and transmitting sales data as well as issuing invoices. The start date follows from the Act and its regulations; the technical specifications and approval process were not yet published in the sources reviewed.
Check BURS for the approved-system rules before choosing software. Nothing reviewed indicates whether Peppol will play a role.
Legal guide
B2B · B2G · B2C invoices
Law in force; system starts nine months after 1 July 2026A taxpayer who supplies goods, renders services or receives payment for them must issue an electronic invoice using an electronic billing system. Regulation 34 of the Tax Administration Regulations, 2026 starts the system nine months after the Act's commencement. BURS's technical requirements and approved systems were not found in the sources reviewed.
Official source: BURS · Tax Administration Act, 2026, with the 2026 regulations and commencement orderPenalties
Set in the ActFailing to use an electronic billing system without reasonable cause carries a fixed penalty of P10,000 for each month from the date use was required. Failing to issue an electronic invoice carries a penalty of up to P10,000. Repeated non-compliance can lead to temporary closure of business premises.
Official source: BURS · Tax Administration Act, 2026, with the 2026 regulations and commencement order
Timeline
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Tax Administration Act assented
The Tax Administration Act, 2026 (Act No. 14 of 2026) received assent.
Official source: BURS · Tax Administration Act, 2026, with the 2026 regulations and commencement order -
Tax Administration Act in force
The Act and the Tax Administration Regulations, 2026 came into operation. The electronic billing requirement is in the Act, with its start deferred by regulation.
Official source: BURS · Tax Administration Act, 2026, with the 2026 regulations and commencement order - Upcoming at review
Electronic billing system starts (upcoming)
Nine months after the Act's commencement, as set by regulation 34.
Official source: BURS · Tax Administration Act, 2026, with the 2026 regulations and commencement order
Peppol in Botswana
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.