Section 43 (1) of the Value Added Tax Act gives the Minister the power to grant a relief, by way of refund of VAT paid or borne on a supply to, or import by :

(a) Any person enjoying full or limited immunity, rights or privileges under section 3 of the Diplomatic Immunities and Privileges Act, or under section 4 of that Act or under principles of recognized law, or

(b) Any diplomatic or consular mission of a foreign country established in the Republic of Botswana, relating to transactions concluded for purposes of such mission.

The purpose of privileges and immunities is not to benefit Diplomatic Missions or individuals, but to ensure the efficient performance of the functions of the Diplomatic Missions.

Click here to view document on VAT procedures governing Diplomatic Missions, Consular Missions and Privileged Persons.

The following topics are covered in the document:

  • Application for Registration and the form used
  • Treatment of imports
  • Application for a refund of VAT and relevant forms
  • Requirements of a Tax Invoice
  • Exemption from VAT on motor vehicles