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From 1 January 2026, Mauritius will require non-resident digital service providers to register for VAT if annual sales exceed MUR 6 million. B2B supplies are zero-rated, but VAT registration remains mandatory even for B2B-only sellers.
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The Mauritius Revenue Authority offers online VAT registration. Once registered, non-resident providers must submit monthly or quarterly returns by the 20th of the following month and settle any VAT due accordingly.
Source: vatcalc.com