Proposed Digital services
Mauritius — Digital services VAT easing
This change is proposed and is not law. The rules below describe what would change if it is adopted.
- Jurisdiction
- 🇲🇺 Mauritius
- Tax
- VAT
- Change type
- Digital services
- Status
- Proposed
- Verified
- Fetched from official source · high confidence
Mauritius's Budget 2026-2027 (delivered 19 June 2026) proposes to ease VAT obligations for foreign suppliers of digital or electronic services: a foreign supplier will not have to register for VAT where it supplies exclusively to VAT-registered persons (reverse charge applies instead), will not have to appoint a tax representative, and will not be compulsorily registrable where its annual taxable turnover is below Rs 3 million; online marketplaces and digital platforms are clarified as within the scope of digital and electronic services. To be enacted through the Finance Bill 2026.