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eServices
Société Tourist Fee Succession Customs International Taxation e-Invoicing Value Added Tax (VAT) e-Objection e-ATDR e-Filing Service Centre Betting Central Electronic Monitoring System (CEMS) Betting...
https://www.mra.mu/index.php/e-services -
Archived Incentive Schemes
(20.03.24) - Tax Arrears Settlement Scheme (25.07.23) Alternative Tax Dispute Resolution (ATDR) VAT Refund Scheme on Residential Building or Apartment VAT Refund Scheme for agro-industrial,...
https://www.mra.mu/index.php/media1/publications/incentive-schemes -
Stakeholders Notice
Agreement (CEPA) (31.03.26) Notice Annex I Notice - Exemption of customs duty, excise duty and VAT, in connection with the infrastructure development project in Agalega, namely the construction of...
https://www.mra.mu/index.php/customs1/notice-to-stakeholders -
e-Invoicing
or, other than those in (a) above who work for the in-house ICT department of a public or private organisation using an EBS for issuing invoices or receipts. Phase 2 Economic Operators must, after...
https://www.mra.mu/index.php/e-invoicing -
Individual - eServices
Submission of CSG / Social Contribution return for Self-Employed Monthly PAYE / CSG / NSF Return VAT - Application for Refund of VAT on Residential Building / Apartment or House PLACH Direct Debit...
https://www.mra.mu/index.php/eservices1/individual -
MRA Videos
season 2021 Pa bliye! Demann ou recu... (10 December 2020) Ki informations bizin ena lor enn VAT invoice (recu)? Verifie ou recu apres sak achat ki ou fer dan enn commerce ki VAT Registered! Kifer...
https://www.mra.mu/index.php/media1/videos -
Tax Calendar
return of Tax Deducted at Source and Payment of TDS deducted for December 2025. Submission of VAT Return for the month of December 2025 and quarter ending 31 December 2025 and Payment of Tax, if...
https://www.mra.mu/index.php/important-dates -
Media Centre
: Issue, Transfer and Renewal of Licence to sell Liquor & Alcoholic Products Rulings Income Tax / VAT Compilation of Tax Rulings (Income Tax and VAT) 2025 Tariff Compilation of Income Tax and VAT...
https://www.mra.mu/index.php/media1 -
Legislations
version) Amended Value Added Tax Regulations (Consolidated Version up to October 2020) VAT (Solidarity Levy) Regulations 2006 VAT e-Invoicing Reg. 2023 Finance Acts The Finance Act 2025 The Finance...
https://www.mra.mu/index.php/legislations1 -
Small and Medium Enterprises (SMEs) - Introduction
tax returns. Paying the correct amount of tax. Duly registered for the purpose of Income Tax and VAT. Benefits of being compliant are : Efficient and effective management of your business...
https://www.mra.mu/index.php/28-sme-corner/252-small-and-medium-enterprises-smes-introduction -
Customs Forms
5 Requisition to Ship Stores Under Bond Customs Reg/1st Schedule/Form 19 Articles in Private Possession of the Master, Officers and Crew Customs Reg/1st Schedule/Form 24A Bond for Warehousing of...
https://www.mra.mu/index.php/downloadable-forms/customs-forms -
Communique 2025
of Abandoned / Unclaimed Goods by Public Tender - Quotation No. QUO202513 (17.09.25) Compulsory VAT Registration: Change in VAT Registration Threshold Holder of Pleasure Craft Licence (12.09.25)...
https://www.mra.mu/index.php/media1/communique-2025 -
Fair Share Contribution (FSC) Statement
having supplies exceeding MUR 24 million or that are required to be registered under the VAT Act and having a chargeable income exceeding MUR 24 million in an accounting year shall be liable to the...
https://www.mra.mu/index.php/eservices1/corporate/fair-share-contribution-fsc -
Fiscal Investigations
assessment atany time. Similarly, under Section 28A and Section 37(3) of the Value Added Tax Act (VAT Act), the DG shall not make any assessment in respect of a period before 4 years preceding the...
https://www.mra.mu/index.php/about-us1/fiscal-investigations -
Introduction to Customs
such as X-Ray scanners and K-9; assessment and collection of Customs duties, excise duties, VAT and other taxes levied under customs laws; protection of the society against Intellectual Property...
https://www.mra.mu/index.php/customs1/more-topics -
Customs Guides
Customs Mobile Application for Bill of Entry (BOE) Status Deferred Payment Scheme (for SMEs, VAT registered persons/entities and manufacturers of excisable goods) Customs Information English Version...
https://www.mra.mu/index.php/media1/publications/customs -
Customs
Ext: 7084 ) for any additional information you may require. The indicative rateof excise duty and VAT on motor vehicles can be accessed on https://www.mra.mu/index.php/customs1/motor-vehicles#rate....
https://www.mra.mu/index.php/faqs/custom -
Returning Citizen - Motor Vehicles
specified in Part 1 of the First Schedule to the Excise Act shall apply on the difference, plus VAT at 15%. How the value of the motor vehicle is assessed? For second-hand vehicles , the value of...
https://www.mra.mu/index.php/customs1/more-topics/returning-citizen-motor-vehicles -
Motor Vehicles
of not more than 10 persons, including the driver) Types of motor cars Rate of Excise Duty VAT With only internal combustion engine motor cars Up to 550 cc 0% 15% 551 - 1,000 cc 45% 15% 1,001 -...
https://www.mra.mu/index.php/customs1/motor-vehicles -
Allowances - Personal Effects
toilet articles, personal jewellery (including watches) will be admitted free of duty and VAT, irrespective of whether they accompany you or are sent separately, provided they are: intended for your...
https://www.mra.mu/index.php/customs1/travellers/allowances






