- VAT on non-resident digital services starts 1 January 2026
- Applies to digital or electronic services supplied remotely by non-resident suppliers to consumers in Mauritius
- Services must be delivered over the internet or other electronic networks
- Aims to improve VAT collection on cross-border digital transactions
- Based on the Finance Act 2020 defining relevant digital services and their taxable status
- Implementation measures to be detailed by the Mauritius Revenue Authority
- Non-resident suppliers should assess service scope and prepare for compliance by 2026
- Part of a global trend to integrate non-resident digital service providers into VAT frameworks
- Reflects Mauritius’ commitment to adapting its tax system to the digital economy
Source: fintua.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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