Mauritius brings online-marketplace commission into its digital-services VAT regime
This page records one dated change. For the rules in Mauritius as they stand today, see the Mauritius guide →
- Jurisdiction
- Mauritius
- Tax
- VAT
- Change type
- Digital services
- Status
- In force
- Impact
- Action required
- Announced
- 13 August 2026
- Effective
- 13 August 2026
- Authority
- National Assembly of Mauritius / Ministry of Finance
- Systems
- E-commerce, Tax engine, Invoicing
- Verified
- Fetched from official source · high confidence
Operators of online marketplaces receiving commission, fees or other consideration from Mauritian transactions — now within the definition of "digitally or electronically supplied services" that drives foreign-supplier VAT registration and reverse-charge obligations under sections 2, 14A and 15(2)(a)(iii) of the VAT Act.
Operators of online marketplaces with Mauritian customers must treat commission and fees as digitally or electronically supplied services and account for VAT accordingly from 13 August 2026.
E-commerceTax engineInvoicing
Section 25(u) of the Finance Act 2026 (Act No. 14 of 2026, gazetted 13 August 2026) amends Part III of the Tenth Schedule to the Value Added Tax Act, which defines "digitally or electronically supplied services" for the purposes of sections 2, 14A and 15(2)(a)(iii). It adds a new item 8, "Commission, fee or other consideration receivable by operators of online marketplace", bringing online-marketplace commission within the definition, and deletes the words ", electronic books" from item 1, removing electronic books from it.
What changed in detail
Section 25(u) of the Finance Act 2026 (Act No. 14 of 2026), gazetted 13 August 2026, amends Part III of the Tenth Schedule to the Value Added Tax Act — the schedule that defines “digitally or electronically supplied services” for sections 2, 14A and 15(2)(a)(iii). It adds a new item 8, “Commission, fee or other consideration receivable by operators of online marketplace”, bringing marketplace commission within that definition. The same subsection deletes the words ”, electronic books” from item 1, taking electronic books out of it.
What it means
Read together with the Act’s separate zero-rating of e-books (section 25(s), Fifth Schedule), this is one coherent move rather than two unrelated line items: electronic books leave the foreign-supplier digital-services regime as marketplace commission enters it. A marketplace operator that previously had no VAT footprint in Mauritius on its own commission now needs to assess registration and reverse-charge exposure under the same provisions that already reach foreign suppliers of digital services.
Proof
(u) in the Tenth Schedule, in Part III – (i) in item 1, by deleting the words “, electronic books”; (ii) by adding the following new item – 8. Commission, fee or other consideration receivable by operators of online marketplace
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