VAT Guides

1. Guide for Foreign Suppliers of Digital and Electronic Services

2. Simplified VAT Registration

   • Guide on Simplified VAT Registration

   • Guide on Simplified Record Keeping

3. VAT charged at Wholesale Stage

4. VAT Refund Scheme for agro-industrial, fisheries and bakery sector

5. VAT Leaflet 10 - VAT Refund to Visitors & Departing Citizens of Mauritius

6. Submission of VAT Returns and Payment of VAT

7. VAT Treatment in the Jewellery Sector

8. Guidelines for VAT Repayment

   • Guidelines for VAT repayment claims

   • Template VAT adjustment

   • Template VAT repayment listing

9. VAT FAQs (Leaflet)

10. VAT e-Filing Guide