Mauritius VAT System
The Value Added Tax (VAT) in Mauritius is governed by the Value Added Tax Act 1998 and administered by the Mauritius Revenue Authority (MRA). VAT applies to the supply of goods and services in Mauritius and to the importation of goods.
VAT Rates and Categories
| Category | Rate | Examples |
|---|---|---|
| Standard rated | 15% | Most goods and services supplied in Mauritius |
| Zero-rated | 0% | Exports, international transport, certain food items |
| Exempt | N/A | Financial services, residential rent, medical services, education |
VAT Registration
Mandatory Registration
A person carrying on business in Mauritius must register for VAT when annual taxable turnover exceeds MUR 6 million (approximately USD 130,000). Registration must be completed within 30 days of exceeding the threshold.
Voluntary Registration
Businesses below the threshold can opt for voluntary VAT registration, which may be advantageous to claim input tax credits on purchases.
VAT and International Business
GBCs and VAT
GBCs conducting business predominantly outside Mauritius are generally not required to register for VAT. Their services to non-residents and activities outside Mauritius fall outside the scope of Mauritius VAT. However, any taxable supplies made within Mauritius would be subject to VAT.
Exports
Exports of goods from Mauritius are zero-rated, meaning VAT-registered businesses can reclaim input VAT on costs related to export activities while charging 0% on their exports.
Services to Non-Residents
Services provided to non-residents that are consumed outside Mauritius are generally zero-rated or outside the scope of VAT, depending on the nature of the service.
VAT Compliance
- Registration — Apply to the MRA for a VAT registration number
- Invoicing — Issue VAT-compliant invoices for all taxable supplies
- Record keeping — Maintain detailed records of all VAT transactions
- Filing — Submit monthly VAT returns to the MRA by the end of the following month
- Payment — Pay any VAT due with the monthly return
- Input tax credits — Claim credits for VAT paid on business purchases
VAT on Imported Services
When a Mauritius business receives services from a non-resident supplier, a reverse charge mechanism applies. The Mauritius business must self-assess VAT on the imported service and include it in its VAT return.
Need help with VAT compliance? Sunibel Corporate Services handles VAT registration, returns, and compliance for Mauritius companies. Contact us for assistance.