- VAT Ruling No. 116 was published in The Mauritian Official Gazette on June 8
- The ruling explained the VAT treatment on the supply of services by a public limited company in Mauritius
- The company primarily provided hotel accommodations and claimed refundable deposits from clients
- The Tax Agency clarified that the provision of hotel accommodations to tour operators outside Mauritius was a supply of service under the VAT Act
- The specified refundable deposit was subject to VAT at the 15 percent standard rate
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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