List of VAT Registered persons not submitting return

VAT Registered persons not submitting return List of VAT Registered persons not submitting return for quarter ended 31 March 2025 List of VAT Registered persons not submitting return for the month...

VAT Sensitisation Campaign

VAT Sensitisation Campaign The Mauritius Revenue Authority (MRA) is embarking into a VAT sensitising campaign as from December 10, 2020, in view of promoting VAT compliance. Value Added Tax (VAT)...

VAT

VAT FAQs VAT Repayment List of VAT Registered persons List of VAT Registered persons not submitting return VAT Guides VAT Forms

VAT Repayment

FAQ's : VAT Repayment Who is entitled to make a claim for VAT repayment? What conditions must a VAT registered person fulfill when he claims repayment in respect of capital goods? To what extent...

VAT - eServices

Value Added Tax (VAT) VAT Return Fair Share Contribution (FSC) Statement VAT on Digital or Electronic Services from Foreign Suppliers VAT - Special Levy on Banks Statement of Information for VAT...

VAT on Digital or Electronic Services from Foreign Suppliers

VAT on Digital or Electronic Services from Foreign Suppliers Introduction Role of the Mauritius Revenue Authority (MRA) Mandatory VAT Registration for Foreign Digital Service Providers Tax...

VAT Guides

VAT Guides Guide for Foreign Suppliers of Digital and Electronic Services Simplified VAT Registration Guide on Simplified VAT Registration Guide on Simplified Record Keeping VAT charged at...

VAT Return - Foreign suppliers of Digital and Electronic Services

VAT Return- Foreign suppliers of Digital and Electronic Services Application for VAT Registration and submission of VAT return for Foreign Suppliers of Digital and Electronic Services Click Here to...

Simplified VAT Registration

Simplified VAT Registration Application for Simplified VAT Registration Click Here to Register Click Here to Register on Portal Approved e-Filing Service Centres - Click Here to Register on Behalf...

Income Tax / VAT Rulings

Income Tax / VAT Rulings Revised Fee for Ruling In accordance with recent regulatory changes, the fees applicable to ruling applications under the Income Tax Act and VAT Act have been updated,...

Application for Refund of VAT - Residential

Value Added Tax - Application for Refund of VAT on Residential Building / Apartment or House Any person who satisfies the conditions set below may make an application for a refund of VAT on the...

VAT - Special Levy on Banks

of the return and payment of tax is 5 months from the end of the accounting period. E-Filing of VAT special levy on banks Form Click here to read notes to VSLB Click here for e-Filing Late payment...

Refund of VAT on purchases made

Refund of Duty and VAT or collection of goods on purchases made in “VAT free supply shops and Deferred Duty and Tax Scheme shops” Prior to departure: A visitor may claim refund of duty and taxes at...

VAT Circulars

VAT Circulars Notice to VAT registered exporters of exempted goods VAT treatment in respect of certain supplies VAT Returns (Submission of VAT returns, Election to submit monthly return, Claim for...

VAT Forms

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

Statement of Information for VAT exempt body or person

Statement of Information to be submitted by a VAT exempt body or person Introduction In accordance with the Ninth Schedule to the VAT Act, exempt bodies or persons are exempted from payment of VAT...

VAT Return

VAT Return 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...

VAT

Overview of Taxes

any gift; income tax or foreign tax; any expenditure or loss to the extent to which it is of a private or domestic nature. Annual Allowances The provisions for annual allowances are found in Section...

Communique 2026

Customs Day 2026 (26.01.26) MRA seizes dangerous drugs worth Rs 168M (23.01.26) Obligations of VAT-Registered Persons Under the VAT Act (23.01.26) MRA seizes suspected synthetic cannabinoids -...