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12.3. Refund of VAT to Non-Residents

When input VAT exceeds the output VAT in the given period, the excess may be carried forward to offset future output VAT payable, or a refund may be requested. Only the entities registered for VAT in Botswana can claim the refund of input VAT. The tax authorities process the VAT refunds within the following period:

  • One calendar month following the due date of the return for exporters, operators of VAT manufacturing warehouses and international financial service centre companies; and
  • Two calendar months following the due date of the return for all other registered taxpayers.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, Botswana announced that VAT refunds are to be processed within 21 days of filing a return, reduced from the standard period of 60 days. VAT refund periods will be negotiated on a case-to-case basis for taxpayers with an annual turnover in excess of BWP 250 million.