General Information for Electronic Filing of Quarterly/Monthly VAT Return and Payment of Tax:
Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or Mozilla Firefox as browser to file their return.
Taxpayers will be able to submit only one VAT return at a time. In case you wish to amend the figures in a return already submitted, please include the change as a VAT adjustment in the VAT Account section of your VAT return for the next quarter or month. A statement showing the details of the adjustment must be sent to MRA and the net figure should be shown indicating clearly whether it is an increase or decrease. In case of credit for VAT paid under section 21(9) the certified inventory under section 21(10) should also to be sent to MRA.
E-Filing of VAT Form
E-Filing Service Centres
- E-Filing of VAT Return
Enter your User ID and Password, click on "Login". Select the taxable period, whichever is applicable and click "Start Filing" to access your online form.
Your TAN, Name, Taxable Period and correspondence address will automatically appear on the form. In case there are changes in your personal data, kindly fill in a "Personal Data change Form" available here or MRA Service Counter and send it to MRA.
Ensure that you have all the required information before you begin. No document need to be submitted if you file electronically but all required information must be inserted. While filling the return, please insert a valid e-mail address in order to obtain an acknowledgment confirming that your return has been received by MRA for further processing.
To move from one field to another, click on tab key on your keyboard.
While inserting the figures in the form, the tax will be calculated automatically.
If you wish to print a copy of your form, please do so before you submit the return online.
After submission, kindly print the acknowledgement confirmation for payment purposes.
- E-Filing of VAT Annex (Applicable to monthly return only)
The law requires a VAT registered entity to submit, along with a monthly VAT return, a detailed list of the value of taxable supplies made. This list should be submitted together with VAT return by uploading either a .CSV or .XML file.
Click on the links below to obtain the specifications, templates and step-by-step guide.
CSV file format
- Taxable period 1810 and onwards
- Taxable Period 1809 and prior periods
XML file format
Guidelines for e-fling
- Step-by-step guide to e-filing of VAT Annex (Taxable period 1810 and onwards)
- Step-by-step guide to e-filing of VAT Annex (Taxable period 1809 and prior periods)
- Taxable period 1810 and onwards
- VAT Repayment Claim
To expedite processing of repayment claims which do not meet the fast track criteria as per paragraph 7.1 of the VAT repayment guidelines, VAT registered persons are advised to send at the time of submitting their return the list of taxable inputs as per below annex file.
- VAT adjustment (Increase/Decrease)
Where a person submits a return declaring VAT adjustment exceeding Rs 500,000, he has to submit a statement as per below annex file per paragraph 8.2 of the VAT repayment guidelines.
To expedite repayment processing click on below link to submit the statement.
- Deadline for E-Filing of VAT Return
The due date for submission of the VAT return and payment of tax is as follows:-
Type of VAT return Mode of filing Mode of payment Due date Quarterly Electronic Electronic At the end of the month following the end of the quarter Monthly Electronic Electronic At the end of the following month
Please note that, where the VAT return is submitted after the due date mentioned above, a penalty for late submission of Rs 2,000 per month or part of the month up to a maximum of Rs 20,000 (Rs 5,000 in the case of a small enterprise) is applicable.
In addition, where the tax due is paid after the due date, a penalty for late payment of 10% (2% in the case of a small enterprise) and interest of 1% per month or part of the month is applicable.
- Mode of Payment
To make use of this payment facility, you should fill in a "PLACH Direct Debit Mandate Form" available here or MRA Service Counter and send it to MRA Head Office before the due date for filing the return for onward processing to your bank. Taxpayers, who have already availed themselves to this payment facility, need not fill in a new "PLACH Direct Debit Mandate Form".
- Support Services
For further information, you may call at the Customer Service Desks, ground floor,MRA Headquarters, Ehram Court, Corner Mgr Gonin & Sir Virgil Naz Streets, Port Louis or call MRA Help Desk on 207 6000.