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Mauritius VAT guidelines

FACTSHEET
Country codeMU
Tax nameValue Added Tax (VAT) — Taxe sur la Valeur Ajoutée (TVA)
Tax AuthorityMauritius Revenue Authority (MRA)

Overview​

Mauritius levies Value Added Tax (VAT) — TVA in French, the island's other official administrative language — under the Value Added Tax Act (originally Act No. 2 of 1998), administered by the Mauritius Revenue Authority (MRA). VAT is charged on any supply of goods or services made in Mauritius by a taxable person in the course or furtherance of business, and on the importation of goods, irrespective of the importer's VAT status. [1] [2]

The standard rate is 15%, unchanged since 1 July 2002. [1] This is confirmed both by the Fourth Schedule to the Act and, in plain language, by MRA's own published guide: "The standard rate of VAT is 15%." [2]

Currency. All values in this guide are in Mauritian Rupees (MUR), written "Rs." on MRA's own forms and guides; this guide uses "MUR" for clarity. [2]

Tax period basis. Mauritius VAT has no single fixed "tax year" the way income tax does — the operative unit is the taxable period (a calendar month or calendar quarter, depending on turnover; see Filing and payment). A separate small-enterprise VAT annual accounting system does run on an accounting year (a company's own financial year, or 30 June for anyone else). [1]

Layering. Mauritius VAT is a single national tax with no state, provincial or municipal layer. It applies uniformly to the autonomous island of Rodrigues, where registered persons pay their VAT at a dedicated MRA outpost rather than through a separate Rodrigues tax. [2] Two other charges sit alongside VAT under related legislation but are not VAT and are out of scope of this guide: a Solidarity Levy of 0.85% on hotels, hotel management and tour operators (Eleventh Schedule to the VAT Act), and a proposed Insurance Premium Tax on general insurance business that the Finance Bill No. XII of 2026 would introduce from 1 January 2027 if enacted — see Recent changes. [1] [3]

A word of caution before you read further: the Finance Bill No. XII of 2026 proposes a cluster of VAT changes — described throughout this guide and gathered in Recent changes — none of which are law yet. As at 10 August 2026 the Bill sits on the National Assembly's Bills list, not its Acts list; the most recent gazetted 2026 Act is Act No. 12 (Criminal Code (Amendment) Act 2026, gazetted 25 July 2026). Every reference to the Bill below is written as a proposal. [4] [5]

Registration​

Who should register​

A person must apply for compulsory registration where, in the course or furtherance of business, taxable supplies exceed or are likely to exceed the Sixth Schedule amount — currently MUR 3 million — in any 12-month period (not a fixed calendar year). Separately, and irrespective of turnover, compulsory registration also catches: [1]

  • Tenth Schedule Part I professions and businesses once turnover is below MUR 3 million but the person is still engaged in one of them: accountant/auditor, advertising agent, adviser (investment or tax), architect, attorney/solicitor, barrister of more than 2 years' standing, freight forwarding agent, consultant (legal, tax, management), customs house broker, wholesale liquor dealer, engineer, estate agent, land/marine/motor surveyor, notary, optician, project manager, property valuer, quantity surveyor, sworn auctioneer, airline general sales agent, second-hand motor vehicle importation agent, and holders of a pleasure-craft licence for a commercial vessel over 12 metres.
  • Tenth Schedule Part II businesses, irrespective of turnover: banking transactions (other than with non-residents and Global Business Licence holders), management-licence services outside Category 1/2 Global Business Licence clients, and merchant credit-card services from non-bank issuers.
  • Tenth Schedule Part III digital or electronic services supplied by a foreign supplier — see Cross-border rules.

A person whose turnover is made up exclusively of zero-rated supplies, or of zero-rated and exempt supplies together, is not bound to register. A person who makes only exempt supplies cannot register at all. [1] [2]

Registration threshold​

TriggerThresholdMeasurement periodNotes
Compulsory registration (resident)MUR 3,000,000 (Sixth Schedule, s.15)Any 12-month period of taxable suppliesCut from MUR 6 million, effective 1 October 2025 (Finance Act 2025). [1]
Compulsory — specified professions (Tenth Schedule Part I)None—Irrespective of turnover. [1]
Compulsory — specified businesses (Tenth Schedule Part II)None—Irrespective of turnover. [1]
Foreign digital-service supplier (Tenth Schedule Part III)None currently—Compulsory regardless of revenue, effective 1 January 2026. A Mauritius tax representative is required only once turnover exceeds MUR 3 million or its foreign-currency equivalent. Proposed to change — see Cross-border rules. [1] [6]
Voluntary registrationBelow MUR 3,000,000—Available on application, subject to the Director-General being satisfied the applicant keeps proper records and has been discharging its revenue-law obligations. [1]

The Act's own Sixth Schedule reads, in full: "Annual turnover of taxable supplies — 3 million rupees," with an endnote recording that Finance Act 2025 substituted "3" for "6" with effect from 1 October 2025. [1]

Tax registration number​

Mauritius uses a single identifier — the Tax Account Number (TAN) — across VAT and every other tax head. An individual's TAN is 8 digits starting with 1, 5, 7 or 8; an entity's TAN is 8 digits starting with 2 or 3. On registration for VAT, the VAT Registration Number allocated is the same as the TAN — MRA does not issue a separate VAT-only number format. For the full format walkthrough, the related Business Registration Number (BRN), and the National Identification Number, see Lookuptax's Mauritius TIN/TAN guide. [7] [2]

How to register​

  • Online — the simplified VAT registration facility on MRA's website (login with NID/NCID, TAN or BRN).
  • Manually — a downloadable VAT registration form, submitted by email to [email protected], by registered post, or in person at MRA's Head Office (Ehram Court, Port Louis).
  • At incorporation — an application can be filed at the same time as business registration through the Corporate and Business Registration Integrated System (CBRIS).
  • Foreign digital-service suppliers email the required particulars (entity name, confirmation of foreign-supplier status, home-country registration certificate, correspondence details, and any Mauritius agent's details) to [email protected]; MRA then issues a TAN/username and the supplier completes registration on MRA's VAT e-filing portal, either directly or through an approved e-Filing Service Centre acting as tax representative.

MRA issues a Certificate of Registration and a distinctive mark once satisfied the applicant should register; there is no published fixed processing timeline. [2] [6]

Voluntary registration​

Available below the MUR 3 million threshold on application, where the Director-General is satisfied the applicant keeps proper business records and has been discharging its other revenue-law obligations. A voluntarily registered person may claim input tax from the date of registration onward. [1]

Deregistration​

Two distinct routes exist:

  • Where the threshold itself rises (e.g. the October 2025 cut from MUR 6 million to MUR 3 million works in the other direction — this route applies when a threshold increases): a registered person no longer required to remain registered may give irrevocable written notice within 30 days of the increase taking effect, electing to cease registration from the start of the following taxable period, after clearing overdue returns and paying tax due plus any penalties and interest. [1]
  • Ordinary cancellation — the Director-General may, on his own initiative or on request, require a registered person to show cause within 14 days why registration should not cease, and may then cancel it from a date he determines. On cancellation the person must stop holding out as registered, file a final return and pay tax on capital goods exceeding MUR 100,000 still held as business assets, and return the certificate of registration. Any final-period excess of input over output tax is not refundable on deregistration. [1]

Group registration​

Not available. The Value Added Tax Act has no VAT-grouping provision — registration and returns are made on a strictly per-taxable-person basis, with no mechanism to register two or more related entities as a single unit. (Checked against the full text of the Act, 2026-08-10.) [1]

Rates​

RateApplies toEffective
15% (standard)Most taxable goods and services not specifically zero-rated or exemptSince 1 July 2002 (Fourth Schedule) [1]
0% (zero-rated)Goods exported from Mauritius under Customs control; certain basic foodstuffs (rice, wheat flour, bread, edible oils, margarine and butter, milk and dairy, sugar, unprocessed primary agricultural produce, poultry and eggs, meat, tea, honey, and more listed in the Fifth Schedule); international transport of passengers and goods by sea or air to/from Mauritius, Rodrigues or the Outer Islands; supplies wholly for freeport-zone activities; and exports of services — services supplied to a person who belongs outside Mauritius, is outside Mauritius when the services are performed, and does not consume them in MauritiusFifth Schedule [1]
Exempt (no VAT charged, no input-tax recovery)See ExemptionsFirst Schedule [1]

Mauritius has no reduced or super-reduced rate distinct from the standard rate — the rate structure is simply standard (15%), zero (0%), or exempt.

Announced future rates. None. The Finance Bill No. XII of 2026 does not touch section 10 (the rate-charging provision) or the Fourth Schedule rate figure itself — its VAT amendments are confined to scope, thresholds, penalties and administration; see Recent changes. No change to the 15% standard rate is currently proposed or in force. [3]

Cross-border rules​

Imports and exports​

  • Imports — VAT is charged on the importation of goods (other than First Schedule exempt items), valued at customs value plus customs duty, excise duty, the MID levy, the CO2 levy and the levy on energy consumption, and collected alongside customs duty at the border. A deferred-payment scheme lets a VAT-registered person defer import VAT on capital goods (plant and machinery): the deferred amount is instead self-declared as output tax in that period's VAT return. [1]
  • Exports — goods exported under Customs control are zero-rated, as are exports of services (see the Rates table above) and international transport. [1]
  • De-minimis — not documented in the Act or MRA's published guidance reviewed for this guide; treated as unconfirmed rather than guessed.
  • Reverse charge on imported (non-digital) services — under section 14, where a supplier who does not belong in Mauritius and is not VAT-registered supplies services performed or utilised in Mauritius to a registered Mauritius recipient, the recipient self-accounts for VAT as if it had made the supply itself, and may claim the same amount back as input tax on the same return. The foreign supplier's own invoice or documentation stands in as the VAT invoice. This mechanism does not apply where the supply is instead covered by the digital-services regime in section 14A. [1]

Digital products and services​

Since 1 January 2026, section 14A of the VAT Act charges VAT at 15% on digital or electronic services — the Tenth Schedule Part III list: images or text (photographs, screensavers, e-books, digitised documents), music/film/television/games/programmes on demand, applications/software and software maintenance, website supply or web hosting, advertising space on a website, online magazines, and distance maintenance of programmes and equipment — supplied by a foreign supplier to a person in Mauritius. [1] [6]

A foreign supplier is any person with no permanent establishment in Mauritius or whose place of abode is outside Mauritius. The Act tests whether a recipient counts as "a person in Mauritius" using a five-factor, two-of-five rule: billing address, the location of the bank from which payment originates, the IP address or other geolocation of the device used, the international country code in the recipient's contact details, or any other commercially relevant information — any two non-contradictory factors pointing to Mauritius are enough. [1]

Foreign companies selling into Mauritius — B2B and B2C​

The two tracks answer differently, and it matters which one your supply falls into:

  • Ordinary (non-digital) services — B2B: the reverse charge under section 14 puts the obligation on the Mauritius-registered recipient; the non-resident supplier is not required to register for that transaction. B2C: the Act contains no reverse-charge or non-resident-registration mechanism for ordinary services supplied to a Mauritius consumer outside the Tenth Schedule Part III digital-services list — this guide found no provision bringing such supplies into scope, and does not guess one.

  • Digital or electronic services (Tenth Schedule Part III) — both B2B and B2C, currently: MRA's own published guidance for foreign suppliers describes no business-customer carve-out — registration is "irrespective of the amount of turnover" and charging applies to supplies "to persons located in Mauritius" generally. A registered foreign digital supplier need only appoint a Mauritius tax representative once turnover exceeds MUR 3 million; below that, no local presence is required. [6]

    This is proposed to change, but is not yet law. The Finance Bill No. XII of 2026 would amend section 15(2)(a)(iii) to replace the zero-threshold trigger with the ordinary MUR 3 million Sixth Schedule threshold, and add a new carve-out: the compulsory-registration trigger "shall not apply where such services are supplied exclusively to VAT registered persons" (i.e., a genuine B2B exclusion). The Bill would also repeal the mandatory tax-representative requirement in section 14A(2) entirely, making the foreign supplier itself directly responsible for returns and payment. Clause 28(2) of the Bill proposes these particular changes commence 1 October 2026 — but only if and when the Bill is passed, assented to and gazetted, which had not happened as at 10 August 2026. [3]

Marketplace / platform deemed-supplier liability​

No deemed-supplier regime exists today. Mauritius has not adopted an EU/UK-style rule making a marketplace liable for VAT on sales it merely facilitates. The Finance Bill No. XII of 2026 proposes something narrower: a new Tenth Schedule Part III item 8, taxing "commission, fee or other consideration receivable by operators of online marketplace" as a digital/electronic service in its own right — meaning, if enacted, a marketplace operator would charge VAT on its own commission, not take on liability for the underlying seller's VAT. The Bill also proposes inserting a definition of "online marketplace" into section 2 (a digital platform connecting buyers and sellers, excluding a platform that solely processes payments). Not yet law. [3]

Place of supply​

The Act does not contain a dedicated "place of supply" Part with separate destination/origin rules the way EU-style VAT law does. Instead:

  • Goods — VAT is charged on any supply made in Mauritius, and separately on the importation of goods into Mauritius. [1]
  • Services — a "taxable supply" is statutorily defined as a supply of goods in Mauritius, or a supply of services performed or utilised in Mauritius — that phrase is the Act's place-of-supply test for services. [1]
  • Cross-border services to a registered recipient are pulled into scope via the section 14 reverse charge regardless of where the (non-belonging) supplier is based.
  • Digital/electronic services use the separate five-factor, two-of-five "person in Mauritius" test under section 14A(4) described above.

Invoice requirements​

Mandatory content​

Under section 20(2) of the VAT Act, every registered person making a taxable supply must issue a VAT invoice showing: [1]

Required fieldNotes
The words "VAT INVOICE"Must appear in a prominent place
Supplier's name, business address, VAT Registration Number and Business Registration Number—
Serial number and date of issue—
Quantity and description of goods, or description of services—
Value of the supply, stating whether it is subject to VAT—
Where subject to VAT: the value, and the VAT amount and rate applied—
Where the invoice is in a foreign currency: the exchange rate applied—
Where the purchaser is a registered person: purchaser's name, business address, BRN and VAT Registration Number—
Where the purchaser is in business but not registered: purchaser's name, business address and BRN—
Where a purchaser not in business requests it: purchaser's name, address and National Identity Card numberOn request only

This particulars list does not apply to foreign suppliers of digital or electronic services, who instead follow the digital-services regime described in Cross-border rules. [1]

Issuance deadline​

The Act requires a VAT invoice to be issued "in respect of" the supply, without a stated day-count grace period (unlike some peer jurisdictions' fixed 14/21-day windows) — in practice this is anchored by the time of supply rule (section 5): a supply is deemed to occur at the earlier of the invoice being issued or payment being received, so the invoice effectively fixes or follows the tax point rather than trailing it by a set number of days. [1]

Numbering and sequencing​

Every VAT invoice needs a serial number and date of issue (section 20(2)(c)). For taxpayers on the e-invoicing system, the Invoice Fiscalisation Platform (IFP) additionally assigns a unique Invoice Registration Number (IRN) and generates a QR code for every fiscalised transaction — see E-invoicing status. [1] [8]

Credit and debit notes​

Under section 21(4), input tax and output tax are adjusted to take account of debit notes, credit notes, and bad debts actually written off. For fiscalised (e-invoiced) transactions, a debit note and a credit note are themselves categories of "transaction data" that must be transmitted to the IFP and referenced back to the original invoice via a chained document hash — see E-invoicing status. [1] [8]

Currency and language​

The value of a taxable supply is expressed in Mauritius currency by default; a foreign-currency invoice must state the exchange rate used. Foreign suppliers receiving payment in specified foreign currencies (matching Income Tax Act section 6(5)) may file their VAT return and pay in that currency instead. MRA additionally allows foreign digital-service suppliers to remit VAT in USD, EUR, GBP, SGD, ZAR or CHF. Business records must be kept, in writing (paper or electronic), in English or French. [1] [6]

Document types​

The Act distinguishes a full VAT invoice (section 20, required whenever a registered person makes a taxable supply) from the plainer receipt or invoice obligation under section 19(2)(c) for keeping a chronological record of supplies. Beyond that, this guide could not confirm a published, value-based "simplified invoice" threshold in the Act or MRA's guidance (compare, for instance, South Africa's abridged-invoice cut-off) — it is not stated, so it is left unconfirmed rather than guessed. The closest built-in simplification: a consumer (non-business) purchaser's identity need only be captured — name, address and National Identity Card number — if the purchaser asks for it (section 20(2A)). [1]

Self-billing​

Not documented. No self-billing provision was found in the Value Added Tax Act; this guide does not assume one exists.

Retention and audit trail​

Every business record and every VAT invoice copy must be kept for at least 5 years after the transaction, in English or French, electronically or otherwise. [1]

For taxpayers on the mandatory e-invoicing system, the Value Added Tax (e-Invoicing) Regulations 2023 build in real audit-trail integrity: each Electronic Billing System (EBS) transmits transaction data to the Invoice Fiscalisation Platform (IFP) in real time; the IFP authenticates every EBS before accepting data; and every invoice carries a chained hash — "Previous Invoice Hash = (Date & Time + Invoice Amount + BRN + invoice number) of the previous invoice", with 0 for the very first invoice — creating a tamper-evident, sequentially-linked record the MRA can verify transaction-by-transaction. [8]

A specimen of a compliant invoice​

MRA publishes an official annotated field-by-field template for a fiscalised e-invoice — the closest thing to a labelled specimen this guide could source directly from the regulator, and the definitive answer to "what does a compliant Mauritius e-invoice actually contain." Selected mandatory fields from that template: [9]

FieldRequirementWhat it captures
Supplier TypeMandatoryThe VAT registration status of the seller
Transaction TypeMandatoryB2B, B2G or B2C
Document TypeMandatoryStandard invoice (STD), proforma (PRF), training (TRN), credit note (CRN) or debit note (DRN)
Invoice NumberMandatorySequential number across invoices, debit notes and credit notes
Previous Invoice/Note HashMandatoryThe chained tamper-evidence hash described above
DateTimeMandatoryDate and time of issue (yyyyMMdd HH:mm:ss)
Total VAT Amount / Total Amount without VAT / Invoice TotalMandatoryThe value breakdown
CurrencyMandatoryISO currency code
Name of seller (legal name) / VAT Registration Number / BRNMandatorySeller identification
Legal name of buyer / VAT Number / BRN of buyerConditionalRequired where the buyer is in business
Types of SuppliesMandatoryTC01 (15% taxable) / TC02 (0% taxable) / TC03 (exempt) / TC04 (non-fiscal, no turnover effect) / TC05 (standard-rated to exempt bodies) / TC06 (outside VAT scope)
Description of Goods/ServicesMandatoryPer line item

The QR code MRA generates during fiscalisation must appear on the customer-facing invoice (2cm × 2cm); the Invoice Registration Number (IRN) generated at the same time must not appear on it. [9]

For registered persons not yet on the e-invoicing system, the sheet below shows where the ordinary section 20(2) fields sit on the page. All names, numbers and figures are fictional, for illustration only:

Specimen

VAT invoice

Serial numbers.20(2)(c)
INV-2026-00847
Date of issues.20(2)(c)
10 August 2026
SupplierAnse La Raie Trading Ltd12 Royal Road, Grand Baie, MauritiusVAT Reg. No. / BRN: 30012345
Purchaser — registered personCoral Bay Consulting LtdPort Louis, MauritiusVAT Reg. No. / BRN: 30098765
DescriptionQuantityValue (excl. VAT)
Printer toner cartridges50 unitsMUR 25,000.00
Value of the supply (excl. VAT)
MUR 25,000.00
VAT at 15%
MUR 3,750.00
Total
MUR 28,750.00
  • The words "VAT INVOICE" must appear in a prominent place — which is why they head the sheet rather than sitting in a footer.
  • The purchaser block changes with who is buying: a registered person gets the full name, address, BRN and VAT number shown here; a business that is not registered gets name, address and BRN; a non-business purchaser is identified only on request, by name, address and National Identity Card number (s.20(2A)).
  • A foreign-currency invoice must additionally state the exchange rate applied.
Illustrative only. The field list comes from section 20(2) of the VAT Act, but the layout is LookupTax's — the Act prescribes particulars, not a template, and MRA's own annotated template covers the fiscalised e-invoice rather than this one. Every name, registration number and amount below is fictional.

E-invoicing status​

Status: phased and mandatory, rolling out by taxpayer turnover band since 2023, running alongside the ordinary VAT invoice obligation until a taxpayer is brought into scope. [10]

  • System and network — MRA's own e-Invoicing System, built from two parts: each business's Electronic Billing System (EBS) — an accounting package, ERP, POS or cash register certified compliant by a registered EBS Solution Provider — connected in real time to MRA's central Invoice Fiscalisation Platform (IFP), which fiscalises each transaction and returns an Invoice Registration Number (IRN) and QR code. This is a real-time clearance model, not periodic reporting. [10] [8]

  • Legal basis — Part VA (sections 20A–20F) of the VAT Act, and the Value Added Tax (e-Invoicing) Regulations 2023 (Government Notice No. 132 of 2023), in force from 2 October 2023. [1] [8]

  • Phase timeline — Phase 1 (26 June 2023): EBS software developers and solution providers register, customise, test and self-certify their EBS. Phase 2: economic operators onboard a certified EBS onto the platform. Phase 3, the mandatory-issuance rollout, by taxpayer category and annual turnover: [10]

    Taxpayer categoryAnnual turnover exceeding (MUR)Deadline to issue fiscal invoices
    LTD (Large Taxpayer Department)100 million15 May 2024
    MSTD (Medium and Small Taxpayer Department)100 million1 August 2025
    MSTD80 million30 June 2026
    MSTD40 million1 September 2026

    MRA's own page states the statutory basis directly: "Under Section 20A(2) of the Value Added Tax Act, the Director General is empowered to require, by written notification, a taxpayer to comply with e-invoicing requirements as from a date specified in the notice, irrespective of its turnover level and whether it is registered for VAT or not." (Verified against the live page and against section 20A(2) of the Act itself, checked 2026-08-10.) [10] [1]

  • Format and standard — a structured JSON format, per MRA's Standard e-Invoice Template and Technical Specifications. [9]

  • Scope — the standard e-invoice template itself carries a mandatory Transaction Type field distinguishing B2B, B2G and B2C, so once a taxpayer is in scope by turnover, all three transaction categories are captured under the same mandate — there is no separate phase-in by counterparty type. [9]

  • Penalties — failing to issue fiscal invoices once obligated: MUR 10,000 per month or part-month, capped at MUR 200,000 (section 20B). Misusing or tampering with the e-invoicing system: a penalty up to MUR 50,000 (section 20C). See also Offences and penalties. [1]

Filing and payment​

Filing frequency​

Determined by annual turnover of taxable supplies, against the Second Schedule threshold of MUR 10 million: [1]

  • Quarterly (default) — turnover not exceeding MUR 10 million. A registered person below this line may irrevocably elect monthly filing instead.
  • Monthly (mandatory) — turnover exceeding MUR 10 million. Monthly filers must also submit, with the return, a list of taxable supplies made to any person (other than retail sales), showing invoice number and value — foreign digital-service suppliers are exempt from this specific list but must submit their own equivalent list of Mauritius supplies. [1]

Quarters run to 31 March, 30 June, 30 September and 31 December.

Return due date​

A return must be submitted within 20 days of the end of the taxable period (moved to the next working day if the 20th falls on a weekend or public holiday). Where a registered person both files and pays electronically, MRA's own guidance extends the deadline to the end of the following month. Note that foreign digital-service suppliers registered under section 15(2)(a)(iii) are held to the strict 20-day rule under section 22(4), without that extension. [2] [1]

Payment due date and method​

Payment is due with the return, made electronically to the MRA. Foreign digital-service suppliers may instead pay in USD, EUR, GBP, SGD, ZAR or CHF. [1] [6]

Additional listings​

Registered persons filing monthly must submit a list of taxable supplies (invoice number and value) alongside the return; nil returns are required even where no supplies were made or received. Where a return goes unfiled, MRA may publish the defaulting registered person's name, trading name and address (and, for a company, its directors) no earlier than 3 months after the due date, following a prior notice giving 7 days to comply. [1]

Input-tax recovery and blocked items​

Input tax is generally creditable against output tax, but section 21(2) blocks recovery on: [1]

  • Goods or services used to make an exempt supply;
  • Motor cars and other vehicles for carrying 9 or fewer persons, motorcycles and mopeds (own-use), plus their spare parts, maintenance, repairs, related fuel and parking (quad bikes, golf carts and similar are carved back out of this block);
  • Accommodation, lodging, catering, entertainment, and rental/lease of the vehicles above, for own use;
  • Goods and services used by banks to provide banking services other than to non-residents and Global Business Licence holders;
  • Goods and services used to provide merchant credit-card services (Tenth Schedule Part II item 4); and
  • The supply of digital or electronic services — input tax on inbound digital/electronic services is blocked outright.

Refunds​

A registered person may claim repayment (not just carry-forward) where, in respect of a taxable period: [1]

  • Input tax on capital goods or qualifying intangible assets (goodwill, software, patents, franchise agreements) exceeds MUR 100,000;
  • The registered person is mainly engaged in zero-rated supplies — a repayment proportionate to the zero-rated share of turnover; or
  • Excess input tax is unlikely to be set off against future output tax, to the Director-General's satisfaction.

Repayment claims must generally be paid within 45 days of MRA receiving the return and claim (the clock restarts once any requested supporting documents are supplied); late repayment carries interest at the Bank of Mauritius's prevailing Key Rate. An overclaimed repayment carries a penalty of 20% of the amount overclaimed, capped at MUR 200,000 (waived below MUR 250). Unused input tax not claimed in the correct period may still be claimed within 36 months of when it ought to have been taken (the Finance Bill No. XII of 2026 proposes shortening this to 24 months — not yet law). [1] [3]

Exemptions​

Exempt supplies​

The First Schedule lists exempt goods and services, including: educational services and MQA-approved training; veterinary services; land (any interest, right or licence over land); wheat and cereal flours; invalid carriages and orthopaedic appliances; journals and periodicals; various baggage, re-import and postal-value import concessions; and financial/insurance-adjacent items referenced elsewhere in the Schedule (banking services to residents outside the non-resident/Global Business Licence carve-out, and related management/insurance items). [1]

Exempt is not the same as zero-rated. A zero-rated supply is still a taxable supply — VAT is charged at 0%, and the supplier keeps full input-tax recovery. An exempt supply is outside VAT altogether: no VAT is charged, but the input tax used to make it is also not recoverable (section 21(2)(a)). A person who makes only exempt supplies cannot register for VAT at all. [1] [2]

Special regimes​

  • Freeport zone — no VAT on goods imported into a freeport zone (unless a specific authorisation brings the underlying activity into charge); goods leaving the zone to elsewhere in Mauritius are treated as newly imported and taxed accordingly. [1]
  • Bonded and excise warehouses — no VAT while goods remain in the warehouse; VAT applies on removal into the domestic market. [1]
  • Duty-free shops — no VAT on qualifying goods imported for sale in a duty-free shop, or supplied to one, under the Deferred Duty and Tax Scheme. [1]
  • Small-enterprise VAT annual accounting system — a person with turnover not exceeding MUR 10 million (a "small enterprise") may apply to account for VAT annually, on a cash or accrual basis: three simplified quarterly statements (each paying roughly 25% of the prior year's VAT liability) followed by a single annual return, rather than the ordinary period-by-period return cycle. [1]

Offences and penalties​

Mauritius keeps criminal offences and civil penalties/interest genuinely distinct, and both carry real figures.

Offences (sections 54–59)​

OffenceConduct
s.54 Failure to register or pay taxBeing liable to register and not doing so; failing to pay tax due; omitting charged VAT from a return
s.55 Failure to submit return and pay taxNot filing a return (including nil returns) or statement, or not paying in accordance with it
s.56 Failure to keep records or issue a VAT invoiceNot issuing a required VAT invoice; not keeping records/receipts; not furnishing information or producing books on request
s.57 Incorrect return or informationOmitting/understating output tax, overstating input tax, an incorrect repayment claim, or incorrect information affecting any tax liability
s.58 False returns, books, records or invoicesWilful, intent-to-evade falsification, false statements, or misleading the Director-General
s.59 Other offencesFailing to comply with sections 25(1)/29/31; holding oneself out as registered when not; obstructing an officer; any other contravention

Penalties on conviction (section 60):

OffencesFineImprisonmentExtra
s.56, s.59(a)/(d)Up to MUR 100,000Up to 3 years—
s.57, s.59(b)/(c)Up to MUR 500,000Up to 5 yearsCourt may additionally order payment of up to double the tax involved
s.54, s.55, s.58Up to MUR 1,000,000Up to 8 yearsCourt may additionally order payment of up to double the tax involved, and (for s.55) order the return be filed

MRA may compound an offence, with the Director of Public Prosecutions' consent, for the unpaid tax plus an amount up to the statutory maximum penalty — final and conclusive once agreed. Payment of tax is owed regardless of any conviction or compounding. [1]

Civil penalties and interest​

DefaultPenalty
Failure to apply for compulsory registration (s.15B)MUR 5,000 per month or part-month of default, capped at MUR 50,000
Late/non-submission of return (s.26)MUR 2,000 per month or part-month, capped at MUR 20,000 (capped at MUR 5,000 for a "small enterprise", turnover ≤ MUR 10 million)
Failure to join the mandatory electronic filing/payment system, after notice (s.26A)MUR 5,000 per month or part-month, capped at MUR 100,000
Late payment of tax (s.27)10% of the tax due (2% for a small enterprise)
Interest on unpaid tax (s.27A)1% per month or part-month from the due date to payment
Overclaimed repayment (s.24(9))20% of the amount overclaimed, capped at MUR 200,000 (waived below MUR 250)
Failure to issue fiscal e-invoices, once obligated (s.20B)MUR 10,000 per month or part-month, capped at MUR 200,000
Misuse of or tampering with the e-invoicing system (s.20C)Up to MUR 50,000

The total penalty and interest on any single default is capped at 100% of the tax due (section 27AB) — except for the s.15B, s.20B, s.20C and s.26/26A penalties, which sit outside that cap. [1]

The Finance Bill No. XII of 2026 proposes raising several of these ceilings — e.g. increasing the failure-to-issue-fiscal-invoices penalty to MUR 5,000 per day capped at MUR 1 million per 12 months, and raising two information/inspection-related penalty caps from MUR 200,000 to MUR 500,000 — none of which are in force yet. [3]

Frequently asked questions​

I am a foreign company selling digital services into Mauritius with no local presence — do I really have to register for VAT with no turnover threshold?​

Yes, under the law as it stands today. Section 14A of the Value Added Tax Act, in force since 1 January 2026, extends VAT to digital or electronic services (the Tenth Schedule Part III list) supplied by a foreign supplier to a person in Mauritius. Under section 15(2)(a)(iii), a foreign supplier of these services must compulsorily register and charge 15%, irrespective of turnover — MRA's own guidance confirms this applies regardless of revenue. A Mauritius-based tax representative is only required once taxable supplies exceed or are likely to exceed MUR 3 million (the Sixth Schedule threshold) or its foreign-currency equivalent. The Finance Bill No. XII of 2026 — circulated 24 July 2026, introduced 28 July 2026, still on the Bills list and not enacted — proposes replacing the zero-threshold rule with the ordinary MUR 3 million threshold and excluding supplies made exclusively to VAT-registered recipients, proposed to commence 1 October 2026 if passed. Until enacted, the current zero-threshold rule remains the law. [6] [1] [3]

My Mauritius customer is itself VAT-registered — do I still have to charge VAT on cross-border services, or does reverse charge apply?​

It depends on whether the service is on the Tenth Schedule Part III digital/electronic services list. For ordinary (non-digital) services, section 14 puts the reverse charge on the Mauritius-registered recipient: where a supplier who does not belong in Mauritius and is not VAT-registered supplies services performed or utilised in Mauritius to a registered person, the recipient self-accounts as if it made the supply, and claims the same amount back as input tax — the non-resident supplier does not need to register for that transaction. For digital or electronic services, MRA's published guidance for foreign suppliers describes no business-customer carve-out: registration and 15% charging apply regardless of whether the Mauritius recipient is itself VAT-registered. The Finance Bill No. XII of 2026 proposes exactly this carve-out but is not yet law. [1] [6]

My turnover is well under the MUR 3 million VAT registration threshold — can I safely stay unregistered?​

Not necessarily. The MUR 3 million compulsory-registration threshold (Sixth Schedule, reduced from MUR 6 million on 1 October 2025) is measured over any 12-month period, but two other triggers apply regardless of turnover: the Tenth Schedule Part I list of professions (accountants, advisers, architects, attorneys, engineers, estate agents, notaries, opticians, sworn auctioneers, second-hand vehicle importation agents, commercial pleasure-craft licence holders over 12 metres, and more), and the Tenth Schedule Part II/III lists (certain banking/management/credit-card services, and digital services from foreign suppliers). Failing to register when liable is an offence under section 54 — on conviction, a fine of up to MUR 1 million and imprisonment of up to 8 years, plus a civil penalty of MUR 5,000 per month of default (capped at MUR 50,000) under section 15B. [1]

Is the Finance Bill No. XII of 2026 already in force — can I rely on the proposed B2B carve-out or the repeal of the tax-representative requirement yet?​

No. As at 10 August 2026, the Finance Bill No. XII of 2026 — circulated 24 July 2026, introduced 28 July 2026 — remains on the National Assembly's Bills list, not its Acts list. The most recent gazetted 2026 Act is Act No. 12 (Criminal Code (Amendment) Act 2026, gazetted 25 July 2026); no Finance Act 2026 has been assented to or gazetted. Every VAT change the Bill proposes — the digital-services B2B carve-out and Sixth Schedule threshold, repeal of the mandatory tax representative, the proposed e-book zero-rating, and the proposed online-marketplace-commission charge — is a proposal only, including the 1 October 2026 date the Bill itself proposes for some clauses. [4] [5]

What happens if I don't register my billing system for e-invoicing once the mandate reaches my turnover band?​

MRA's e-Invoicing Phase 3 rolls out mandatory fiscal invoicing by turnover band: LTD businesses over MUR 100 million from 15 May 2024; MSTD businesses over MUR 100 million from 1 August 2025, over MUR 80 million from 30 June 2026, and over MUR 40 million from 1 September 2026. Separately, under section 20A(2), the Director-General may notify any specific taxpayer to comply from a stated date, irrespective of turnover and irrespective of VAT registration status. Once obligated, failing to issue fiscal invoices carries a penalty under section 20B of MUR 10,000 per month or part-month, capped at MUR 200,000 — on top of the ordinary offence provisions for failing to issue a VAT invoice at all. [10] [1]

Important websites​

SitePurpose
MRA VAT registration (domestic)Online VAT/TAN registration
MRA foreign-supplier VAT portal (vt3f)Registration and return filing for foreign digital-service suppliers
MRA TAN request portalRequesting/retrieving a Tax Account Number
MRA e-Invoicing PortalEBS registration, onboarding and fiscalisation for the e-invoicing mandate
MRA VAT pageVAT FAQs, guides, forms and the list of VAT-registered persons
MRA list of VAT-registered persons (PDF)MRA's quarterly-updated published list of registered VAT numbers, names and BRNs — the closest Mauritius equivalent to an online VAT-number checker
MRA VAT on digital/electronic services from foreign suppliersRegistration and compliance guidance for foreign digital suppliers

Also see Lookuptax's own Mauritius VAT/TAN validator.

Recent changes​

  • 2026-09-01 (scheduled) — MRA e-Invoicing Phase 3 reaches Medium and Small Taxpayer Department (MSTD) economic operators with annual turnover exceeding MUR 40 million, who must issue fiscal invoices from this date, following the MUR 80 million tier that took effect 30 June 2026. (Mauritius Revenue Authority) — see issue
  • 2026-07-28 — Finance Bill No. XII of 2026 introduced in the National Assembly (circulated 24 July 2026), proposing — among other VAT changes — repeal of the mandatory Mauritius tax representative for foreign digital-service suppliers, a Sixth Schedule turnover threshold with a B2B carve-out for those suppliers (proposed from 1 October 2026), zero-rating of electronic books, and a new charge on online-marketplace commission. Not enacted — still on the Assembly's Bills list, not its Acts list, as at 10 August 2026. (Mauritius National Assembly)
  • 2026-06-30 — MRA e-Invoicing Phase 3 reached MSTD economic operators with annual turnover exceeding MUR 80 million. (Mauritius Revenue Authority)
  • 2026-01-01 — VAT extended to digital or electronic services supplied by foreign suppliers to persons in Mauritius (new section 14A of the VAT Act), at the standard 15% rate, with compulsory registration irrespective of turnover and a MUR 3 million tax-representative trigger. (Mauritius Revenue Authority)
  • 2025-10-01 — Compulsory VAT registration threshold cut from MUR 6 million to MUR 3 million (Sixth Schedule, Finance Act 2025). (Mauritius Revenue Authority)
  • 2025-08-01 — MRA e-Invoicing Phase 3 reached MSTD economic operators with annual turnover exceeding MUR 100 million. (Mauritius Revenue Authority)
  • 2024-05-15 — MRA e-Invoicing Phase 3 began with Large Taxpayer Department (LTD) economic operators with annual turnover exceeding MUR 100 million required to issue fiscal invoices. (Mauritius Revenue Authority)
  • 2023-10-02 — Value Added Tax (e-Invoicing) Regulations 2023 (Government Notice No. 132 of 2023) came into operation, setting the legal and technical framework for the e-invoicing system. (Mauritius Revenue Authority)