Botswana

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 147 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

10 taxes at rates of 0, 14

domestic, exempt, export, foreign_services_received, import

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• BW-VAT-RETURN — 16 boxes, filed month or bimonth

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 28 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

Tax Administration Act, 2026, s. 15 — a taxpayer who supplies goods, renders services or receives payment for them shall issue an electronic invoice using an electronic billing system, and s. 59(8) and s. 60(4) of the Value Added Tax Act, 2026 say the same of a registered person's tax invoices, credit notes and debit notes; s. 100 of the Tax Administration Act fixes a penalty of P10 000 for each month of failure once the person is required to use the system. The system is a billing system approved by the Botswana Unified Revenue Service that reports to the administration, not a peer-to-peer exchange: Botswana has no Peppol authority, no published profile and no scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none` in Ekwo's vocabulary. The date from which the system is binding is set by the Tax Administration Regulations, 2026 (reported by secondary commentary as nine months after commencement, around 1 April 2027), a text this pack could not open, so `mandatory_from` is null. The gap is recorded in this pack's README and the socle is not patched to fit it.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2110
• receivable 1155

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• BW-BICA-SFP — 32 lines
• BW-BICA-IS — 10 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

8 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-10-19

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.2.0 — published 2026-10-23

en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

Partners