BURS · Electronic Billing System (EBS)
Botswana
e-invoicing, explained.
Botswana has legislated electronic billing; the regulations defer system commencement to April 2027.
AnnouncedBotswana Unified Revenue Service · Not yet set
Reviewed 27 October 2026
Your invoice’s new destination
Electronic Billing System (EBS)
Botswana Unified Revenue Service
Your businessBURS
Visit the authorityAt a glance
- The Tax Administration Act 2026 establishes the use of an electronic billing system approved by BURS.
- The same official download includes regulation 34, which starts electronic billing nine months after the Act starts, and the order that starts the Act on 1 July 2026.
- The approved-billing framework does not by itself establish a public software interface or whether an invoice must wait for online approval.
View figures as a table
| Measure | Value |
|---|
Dates that matter
The rollout, step by step.
Dashed lines mark announced targets, not confirmed deadlines.
Tax Administration Act starts
- Target
Electronic billing system scheduled to start
Regulation 34: nine months after the Act’s start; confirm implementing instructions with BURS.
View dates as a table
| Date | Milestone | Status |
|---|---|---|
| 2026-07-01 | Tax Administration Act starts | Reported milestone |
| 2027-04-01 | Electronic billing system scheduled to start: Regulation 34: nine months after the Act’s start; confirm implementing instructions with BURS. | Target |
Who must comply?
- Section 15 covers a taxpayer supplying goods, rendering services or receiving payment for those supplies. Check BURS implementing instructions and any applicable relief before go-live.
Documents covered
Your action plan
What you must do.
- 1
Check the official position
Ask the authority or your tax adviser which enacted rules and notices apply. Do not treat a proposal, procurement or future date as permission to stop following current invoice rules.
- 2
Prepare your records
Review tax numbers, branch records, product tax codes and invoice storage with your accountant. Ask software suppliers how they will handle approved connections if the programme applies.
- 3
Wait for published onboarding instructions
Before buying a connection, obtain the approved supplier rules, registration steps, test access and production approval requirements. Confirm daily reporting, certificate renewal, outages and supplier-invoice checks when those rules are published.
Penalties & compliance risk
- Section 100 provides for failure to use electronic billing; check the operative conditions before relying on an amount
Check the current legal notice and your circumstances before relying on an amount.
Why it matters to each side.
For the tax authority
Buying goods?
Check the supplier’s invoice.
Sources and review dates (1)
Last reviewed 27 October 2026. General information, not tax or legal advice. Confirm your obligations with the tax authority before acting.
- Tax Administration Act 2026, Regulations SI 90 and commencement order SI 91Botswana Unified Revenue Service · Accessed 27 October 2026