Vat Forms

  1. Declaration by a freeport operator / freeport developer / for the zero-rating of goods by a VAT registered person (MRA/CUS/DR/FPZ/FORM 6)

  2. VAT Registration Form / Notes - VAT 1

  3. VAT Registration Form for Professionals / Notes - VAT1A

  4. VAT Registration Form / Notes - VAT1B

  5. VAT Return / Notes - VAT 3

  6. VAT Return Form / Notes - VAT 3A

  7. CNP Application Form

  8. VAT 7 / Notes - Application for Refund of VAT paid

  9. VAT 7A / Notes - Application for Refund of VAT paid on Equipment and Services specified in Twelfth Schedule

  10. VAT 7B / Notes - Application for Refund of VAT paid by Diplomatic Missions and Agents in Mauritius

  11. VAT 7D - Application for Refund of VAT by an Event Organiser on Accommodation Costs incurred by Visitors

  12. Application Form for Cancellation of VAT Registration

 VAT 1

This form is applicable for

  1. compulsory registration under Section 15(1) of the Value Added Tax Act by a taxable person other than a bank or a person engaged in a business or profession for which no threshold applies.

Voluntary Registration under Section 16 of the Value Added Tax Act.

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VAT1A

This form applies to compulsory Registration under Section 15(2)(a)(i) of the Value Added Tax Act for a person engaged in a business or profession for which no threshold applies.

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VAT1B

This form applies to compulsory Registration under Section 15(2)(a)(ii) of the Value Added Tax Act by an entity in the business of:
Services in respect of credit cards, management services and banking services by bank licenced under the Banking Act.

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VAT 3

This form concerns the Value Added Tax Return under the Value Added Tax Act - section 22, to be submitted by VAT registered person, monthly or quarterly in accordance with his turnover of taxable supplies.

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VAT 3A

This is the Value Added Tax Return for banks under the Value Added Tax Act – section 22.

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VAT 7

This form is meant  for refund of VAT to only non VAT registered persons whereas VAT registered persons are entitled to repayment of VAT.

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VAT 7B

This form to be used by Diplomatic Missions and their Agents to apply for refund of VAT in accordance with Section 65(1F) of the VAT Act.

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VAT 7D

VAT Refund Scheme - Meetings, Incentives, Conventions and Exhibitions (MICE)

Under Section 65BA of the Value Added Tax Act, an event organiser registered with the Economic Development Board (EDB) may submit an application to the Mauritius Revenue Authority (MRA) for refund of VAT in respect of accommodation costs for events with at least 100 visitors staying for a minimum of 3 nights for business meetings, conferences and weddings.

The event organiser is required to register the event with the Economic Development Board (EDB) at least 30 days before the date of the event. Please consult the guidelines on the EDB website to find out more on the streamlined procedures to apply under this scheme.

Mode of Application

The organiser may proceed to make an application for the refund of VAT recommended by EDB to the MRA, upon receipt of a certificate from EDB certifying the following:

  1. that the event has taken place;

  2. that the event has been attended by not less than 50 visitors;

  3. that each visitor has stayed for at least 3 nights; and

  4. the accommodation costs and the corresponding amount of VAT in respect of each visitor.

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VAT 10

This form is a request for approval of computer system for submission of Value Added Tax return and payment of tax electronically.

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