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Mauritius VAT on foreign digital services

The Indian Ocean Island state of Mauritius introduced legislation to impose its Value Added Tax on non-resident suppliers of digital or electronic services to consumers in 2020. There is a MUR 6million VAT registration threshold (approx €120,000) per annum.

B2B transactions are zero-rated, allowing the resident business to report the transaction via the reverse charge. However, providers cannot avoid VAT registration if they only supply B2B transactions – they must VAT register to report the sales.

The current VAT rate in Mauritius is 15%. VAT Calc’s global VAT and GST on digital services blog keeps a live update on how countries are imposing indirect taxes on non-resident providers and electronic marketplaces.

VAT registration and compliance

The Mauritius Revenue Authority now offers an online VAT registration.

Once registered, providers will file returns either monthly or quarterly as prescribed by the Revenue Authority. VAT returns and any tax liabilities should be submitted by the 20th of the month following the reporting period.

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