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.