Mauritius criminalises non-compliance with VAT Act section 28(2)
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
- Compliance
- Status
- In force
- Impact
- Plan ahead
- Announced
- 13 August 2026
- Effective
- 13 August 2026
- Instrument
- MU-FA-2026
- Authority
- Mauritius Revenue Authority
- Systems
- Reporting
- Verified
- Fetched from official source · high confidence
Any person subject to the obligation in section 28(2) of the Mauritius VAT Act. The Finance Act does not change who is bound by section 28(2) or what it requires — only the consequence of failing to comply with it.
Check compliance with section 28(2) of the Mauritian VAT Act: failure is now an offence carrying a fine of up to 100,000 rupees and imprisonment of up to 2 years.
Reporting
Section 25(k) of the Finance Act 2026 (Act No. 14 of 2026), assented to on 12 August 2026 and gazetted on 13 August 2026, adds a new subsection (3) to section 28 of the Value Added Tax Act: any person who fails to comply with section 28(2) commits an offence and is liable, on conviction, to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 2 years.
What changed in detail
Section 25(k) of the Finance Act 2026 (Act No. 14 of 2026), assented to on 12 August 2026 and gazetted on 13 August 2026, inserts a new subsection (3) into section 28 of the Mauritius Value Added Tax Act. It provides that any person who fails to comply with section 28(2) commits an offence and is liable, on conviction, to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 2 years. The provision took effect on 13 August 2026.
What it means
Section 28(2) itself is unchanged — what changes is what happens if it is ignored. Compliance moves from an obligation with no dedicated penalty under this subsection to a criminal offence with a defined maximum fine and custodial term attached. Anyone treating section 28(2) as a formality should stop, from 13 August 2026 onward it carries a stated criminal exposure.
Proof
(3) Any person who fails to comply with subsection (2) shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 2 years.
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