Input tax: the do�s, don�t�s and requirements :: Mmegi Online

The VAT Act Chapter 50:03 (The VATA) provides that input tax can only be claimed by registered persons (i.e. persons who are registered with BURS for VAT purposes) on the basis of tax invoices that contain the prescribed particulars. Throughout this article, we will use the phrase ‘valid tax invoice’ to mean a tax invoice that contains all the required particulars.

Input tax is VAT that is charged to, and can be claimed by a registered person when he/she acquires goods and/or services for the advancement of his/her taxable activity. Consequently, persons who are not registered for VAT bear the VAT as a cost, except in special instances such as where goods are exported from Botswana by non-resident persons, including tourists. Such persons can later claim VAT refunds, which technically does not qualify as input tax. Input tax only relates to VAT charged to VAT registrants.

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