Mauritania brings foreign digital services into the VAT net

The changes were introduced in the 2026 Amending Finance Law, enacted on 10 August 2026, and reflect a broader international shift towards taxing digital services where they are consumed rather than where the supplier is established.

Broad range of digital services covered

The legislation introduces a wide definition of electronically supplied services. It captures many of today’s mainstream digital business models, including:

• Cloud computing, hosting and data storage
• Software-as-a-Service (SaaS) and other software delivered online
• Online advertising
• Streaming of audio, video and other multimedia content
• Digital marketplace and platform commission services
• Artificial intelligence applications, automated assistants and data analytics
• Other services delivered automatically over the internet or electronic networks

The explicit inclusion of AI-powered services is particularly noteworthy. While earlier digital VAT rules in many countries focused on software downloads or streaming subscriptions, newer legislation is increasingly recognising AI, cloud services and platform-based business models as core parts of the digital economy.

Cross-border suppliers in scope

The new rules apply where electronic services are supplied from outside Mauritania but consumed within the country.

Although further administrative guidance is expected, overseas providers of digital services should begin assessing whether they have new VAT obligations, particularly if they supply Mauritanian businesses or consumers.

Africa continues to expand digital VAT

Mauritania’s reforms follow a wider trend across Africa as governments modernise VAT systems to capture growing digital trade. Numerous countries have already introduced similar rules requiring foreign suppliers of digital services to register and account for local VAT.

Africa & Middle East VAT on digital services