The Botswana Unified Revenue Service (BURS) has published guidelines on the amendments introduced by the Value Added Tax (Amendment) Act 2023. As previously reported, this includes amendments to zero-rating and exemptions for certain supplies. The guidelines cover the exemption of medical services, including detailed guidance in relation to VAT registration, which is no longer required for medical service providers. The guidelines also provide a detailed list of the newly zero-rated items and the items that have been changed from exempt to zero-rated, as well as related implications.