The Botswana Unified Revenue Service (BURS) has published a guidance note on transitional rules for the temporary VAT relief recently introduced for a period of 6 months. The temporary relief includes a reduction in the standard VAT rate from 14% to 12% and a zero rate for cooking oil and liquid petroleum gas. One of the key points of the guidance is the clarification that the relief is effective from 3 August 2022. Other key points of the guidance concern VAT returns and output and input VAT for different categories of VAT-registered persons. This includes categories A and B, which...