What the TIN is
The TIN is the number Botswana Unified Revenue Service (BURS) assigns to a taxpayer in Botswana. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Botswana Unified Revenue Service (BURS) by this number.
Who needs one
Anyone who starts an activity that could make them liable for tax, and anyone who becomes a withholding tax agent, must register as a taxpayer with BURS. You get one TIN and it covers every tax — income tax, VAT, PAYE, withholding. The application is due within 21 days of starting the activity. A non-resident is exempt only if the sole Botswana tax they bear is income tax withheld as a final tax.
How to register, step by step
- Have your underlying identity number ready first. A citizen gives their Omang number, which BURS checks against the Department of Civil and National Registration. A company incorporated in Botswana gives its CIPA incorporation or registration number, which BURS checks against the Companies and Intellectual Property Authority. If the electronic check fails, BURS asks for a certified copy of the Omang or the certificate of incorporation.
- Register at eservices.burs.org.bw — click Register on the sign-in page — or lodge Form BURS 1 at a BURS office. Do it within 21 days of starting the activity.
- Attach what your type of taxpayer needs: a non-citizen attaches a certified passport information page, a residence visa or work permit, and a utility bill if they have one; a partnership attaches the signed partnership agreement and identity documents for each partner; a trust attaches its Trust Property Control Act or Societies Act registration number plus identity documents for founders, trustees and beneficiaries; a foreign entity attaches its home certificate of incorporation, translated into English if need be, plus its CIPA registration certificate.
- BURS issues a registration certificate and serves written notice of your TIN. Expect a decision within 21 days; a refusal is notified within 14 days. BURS may ask an individual for biometric data to confirm identity.
- Register for VAT separately once you cross the threshold. BURS reuses the registration details it already holds, so you do not refile the identity documents.
How to find or check a TIN
BURS publishes no TIN or VAT number lookup. The only unauthenticated checks on the e-Services sign-in page are Verify TCC, for a tax clearance certificate, and Verify Transfer Duty. To check a supplier, ask to see the VAT registration certificate: the original must be displayed at their principal place of business and a certified copy at every other place they trade, and a business trading through a website or social media account must show its VAT registration details there.
Documents, cost and how long it takes
The documents needed to register are covered under the registration steps for this edition. Two later duties catch many small businesses. Under section 8 of the Tax Administration Act, 2026, a taxpayer must tell BURS in writing within 28 days of any change in name, address, telephone number, constitution or principal activity, in the business website or social media account, in bank account details, in the electronic address used for BURS communication, or in the details of its representative. The notice counts for every tax registration, so it need not be repeated for VAT. A person who stops being required to be registered must apply to cancel within 28 days, and BURS may carry out a final audit within three months before cancelling (section 9). BURS may also register a person who failed to apply (section 7(6)).