VAT on Digital or Electronic Services from Foreign Suppliers

Introduction

The Value Added Tax Act has been amended to include a new Section 14A. This new provision extends the scope of Value Added Tax (VAT) to cover the supply of digital and/or electronic services provided by foreign suppliers to persons located in Mauritius.

The application of this new VAT regime will commence as from 1 January 2026 and from that date onward, qualifying digital and electronic services supplied from outside Mauritius to a person in Mauritius will be subject to VAT at 15%.

Role of the Mauritius Revenue Authority (MRA)

The MRA is the body responsible for overseeing the administration, registration and  collection of VAT in respect of foreign suppliers of digital and/or electronic services.

Mandatory VAT Registration for Foreign Digital Service Providers

Foreign suppliers that provide digital or electronic services to customers in Mauritius are required to compulsorily register for VAT with the MRA, irrespective of the amount of turnover. Once registered, these foreign suppliers must comply with the VAT obligations set out under Mauritian law.

A foreign supplier is any person who has no permanent establishment in Mauritius or has his place of abode outside Mauritius.

Tax Representative

A foreign supplier must appoint a tax representative with a permanent establishment in Mauritius where the turnover of taxable supplies in Mauritius exceeds or is likely to exceed Rs 3 million or its equivalent in foreign currency.

Registration

To facilitate the registration process, the MRA has developed the facility for a simplified VAT Registration system.

To access the system, applicants will have to send to the MRA the following information and particulars by email on This email address is being protected from spambots. You need JavaScript enabled to view it.:

• Name of the entity;

• Confirmation that the company is a foreign supplier of digital or electronic services in Mauritius;

• In case of company - Certificate of registration, or any other document confirming the registration of the company, from the country in which the company is registered;

• Correspondence address;

• Phone number;

• Email address, and

• The name, telephone number and address of the agent of the company, if any, in Mauritius.

Upon receipt of these information, a username (The TAN) will be created and communicated to the foreign supplier.

The following VAT registration options are available for a foreign supplier:

• Foreign suppliers having a tax representative

  Where tax representative is an approved E-Filing Service Centre registered with the MRA, VAT registration can be made directly by the tax representative.

   Click here to Register on behalf of a foreign supplier (e-Filing Service Centre)

• Foreign suppliers with no tax representative

  A password will have to be generated using the 'Password Reset Facility' to proceed with registration on VAT portal.

  Click here for Password Reset Facility

   

  Click here to Register

Charging, Collection and Reporting of VAT

Following registration, foreign suppliers are required to:

• Charge VAT on the supply of qualifying digital and/or electronic services made to persons in Mauritius;

• Collect the VAT from customers in Mauritius at the applicable rate;

• Account for the VAT collected by submitting VAT returns and pay to the MRA on a monthly or quarterly basis, as may be applicable under the VAT Act.

• Submit a list of taxable supplies made to any person in Mauritius at time of submitting the VAT return in such manner and form as determined.

With regard to Quarter VAT filing, below are the taxable periods that cover each quarter for a VAT return:

• Quarter ended 31 March: From 1 January to 31 March

• Quarter ended 30 June: From 1 April to 30 June

• Quarter ended 30 September: From 1 July to 30 September

• Quarter ended 31 December: From 1 October to 31 December

All VAT returns must be submitted electronically through the systems made available by the MRA.

Submission of VAT Return

VAT Filing Portal

 Click here to submit VAT Return

 Click here to submit VAT Return on behalf of a foreign supplier (e-Filing Service Centre)

Additional Information

• VAT Guide

• Notes to VAT Return

Specifications/ Format for List of Taxable Supplies

• Specifications / Format for List of Taxable Supplies

• CSV Template

• Excel Template

Payment and Currency of VAT Remittance

The VAT charged or collected by foreign suppliers must be remitted electronically to the MRA in accordance with the information declared in the VAT returns and after the end of every taxable period, within twenty days or such other time as may be prescribed.

To facilitate compliance by foreign suppliers, the MRA allows VAT payments to be made in several approved foreign currencies, namely:

Electronic Facilities and Compliance Platform

The MRA has made available dedicated online facilities to enable foreign suppliers to comply with their VAT obligations efficiently. These facilities include:

• Online VAT registration

• Online VAT registration through an approved E-Filing Service Centre

• Electronic submission of VAT returns

• Electronic payment of VAT due

• A Guide to assist foreign suppliers of digital and electronic services

A dedicated unit is also available regarding registration process or any other related assistance. Economic operators may also send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. or contact MRA on + 230 207 6000 during office hours from MUT 08:45 to 16:30.

Customs

Validation of Certificate of Origin

 Click here for the Validation of Certifricate of Origin

• User guide for Verification of e-Certificate of Origin (eCO)

"This link allows Exporter/Importer (holder of a Certificate ID) to check validity of Certificates of Origin which have been issued at export by the MRA Customs Department for preferential trade agreements namely interim Economic Partnership Agreement, SADC Protocol on Trade, IOC Protocol, Pakistan-Mauritius Preferential Trade agreement and Turkey-Mauritius Free Trade Agreement".

Deregistration

To facilitate the deregistration process, the MRA has developed a standard simplified platform to submit request for deregistration.

To access the system, applicants will have to use the Tax Account Number or NID/NCID as username and a password.

Where password is not available for individuals or companies, the applicant will be able to retrieve the password through the password management system by providing the NID or NCID or TAN and follow the steps thereof.

Application for Deregistration

 Click Here to Deregister

 General Information

• Deregistration request will be subject to the completion of the necessary verification procedures. The tax filing obligation remains open until the applicant has been duly notified by the MRA that the deregistration application has been approved.

• Persons in business are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to apply for deregistration.

• Please ensure that correct email address and telephone number has been provided as they will be used by MRA for any further communication.

• On successful submission of the application, an acknowledgement ID will be displayed on the screen. If no acknowledgement ID is received, the submission is incomplete. Please take necessary actions to correctly submit the application.

Support services

A dedicated SME Help Desk has also been provided at the seat of MRA’s head office for persons in business regarding their deregistration process or any other related assistance.  They may also send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. or contact MRA on 207 6000 during regular working days from 08:45 to 16:30. Persons in business may also seek assistance from MRA by using the e-appointment facility available on MRA website.

Voluntary Disclosure Settlement Scheme (VDSS) 2025

The Mauritius Revenue Authority (MRA) informs the public that a Voluntary Disclosure Settlement Scheme has been introduced through the enactment of the Finance Act 2025.

Application to join the scheme shall be made electronically on or before 31 March 2026.

• Communique

• Guide on Voluntary Disclosure Settlement Scheme (VDSS)

 Click here to submit your VDSS application

 Click here to submit your VDSS application under Objection/Appeal

 Click here to log into Taxpayer Portal

Duration of the scheme

Application to join the scheme and pay the tax disclosed shall be made on or before 31 March 2026.

Period covered under VDSS

1. For Income Tax

   Year of assessment 2024-2025 and any prior years of assessment;

2. For Value Added Tax (VAT)

   • Taxpayers submitting monthly VAT returns

     Taxable period ended 30 April 2025 and any prior taxable periods.

   • Taxpayers submitting quarterly VAT returns

     Taxable Quarter ended 31 March 2025 and any prior taxable periods.

Eligible Person

• Any person wishing to make a voluntary disclosure in respect of his undeclared/ under-declared income/taxable supplies for the above periods may join the VDSS.

• Any person may also join VDSS where he:

• has been assessed after 05 June 2025 for the above-mentioned periods;

• has objected to the assessment(s) or appealed to the Assessment Review Committee (ARC), the Supreme Court, or the Judicial Committee of the Privy Council and the case is still pending as at 31 March 2026;

• has withdrawn his objection/appeal; and

• has agreed to the amount of tax assessed.

Persons not eligible for the scheme

The scheme is not applicable to any person –

• who has been convicted of an offence on or after 01 July 2012;

• against whom there are any pending criminal proceedings into an act of; or

• who is the subject matter of an enquiry relating to,

drug trafficking under the Dangerous Drugs Act, arms trafficking, an offence related to terrorism under the Prevention of Terrorism Act, money laundering under the Financial Intelligence and Anti-Money Laundering Act, a corruption offence under the Prevention of Corruption Act or an offence under the Financial Crimes Commission Act 2023.

Method of application

Any person who wishes to join the scheme will have to submit an application electronically.

Categories of Persons joining VDSS

A person may fall in the following categories:

• Non-Filers

• Persons having filed return(s)

• Persons whose case(s) is(are) under objection or appeal for assessment raised after 05 June 2025.

• Persons who has been issued with an assessment and the assessment is not under dispute or dispute has been determined and who wish to make a VDSS disclosure for an amount higher than the amount assessed or determined.

• Non-registered persons.

Non-filers

A person who has not submitted his Income Tax/VAT return will have to submit an application to join VDSS and select the appropriate year(s) of assessment/ taxable period(s) for which he is making his disclosure.  The person is required to submit the return(s) for the corresponding year(s) of assessment/ taxable period(s).  

Persons having filed return

A person who has already submitted his Income Tax/VAT return will have to submit an application to join VDSS and select the appropriate year(s) of assessment/ taxable period(s) for which he is making his disclosure.  The person is required to submit an amended return(s) for the corresponding year(s) of assessment/ taxable period(s).

Persons whose case is under objection or appeal for assessment raised after 05 June 2025

To proceed with the application to join VDSS, a person falling under this category should:

• Firstly withdraw his Objections/Appeal; and then

• submit the application to join VDSS.

Any year(s) of assessment/taxable period(s) currently under objection/appeal will be displayed in the application and the person will have to select the year(s) of assessment/taxable period(s) for which he wants to make a disclosure/additional disclosure under VDSS.

Non-registered person

For Income Tax:

Any person who is not registered for income tax purposes and wishes to make a disclosure for year of assessment 2024-2025 and any prior years of assessment, is required to apply for a Tax Account Number and follow the same procedure for non-filers above.

 Click here to apply for a Tax Account Number

For VAT:

Any person who is not registered for VAT and wishes to make a disclosure for taxable period 30 April 2025 or any prior period, should apply for VAT registration first.

 Click here to submit an application to be registered for VAT

Once registered, he will have to click at "NON-REGISTERED PERSONS" and fill in the appropriate taxable period(s) for which he wants to make a disclosure under VDSS.

Additionally, a person who was has been registered after 30 April 2025 and wishes to make a disclosure for taxable periods 30 April 2025 and prior taxable periods will also have to click at “NON-REGISTERED PERSONS” and fill in the appropriate taxable period(s). 

General information before making an application:

• Individuals are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

• Kindly note that it is the person's responsibility to make a correct and complete application.

• Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

• On successful submission of the application an acknowledgement message will be displayed on your screen followed by a confirmation email/sms on the email address/mobile number provided.

Support services

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist eligible persons.