Mauritius to Impose 15% VAT on Foreign Digital Services from January 2026

• Mauritius will implement a 15% VAT on digital and electronic services supplied by foreign providers starting 1 January 2026.
• The new rules require foreign suppliers to register for VAT in Mauritius, regardless of turnover, and may require appointing a local tax representative.
• The VAT applies to a wide range of digital services, including streaming, software, online advertising, e-learning, and more, for both B2C and some B2B transactions.
• Place of supply is determined by multiple indicators such as billing address, IP address, and payment location to confirm the customer is in Mauritius.
• This reform aligns Mauritius with other African countries taxing the digital economy and follows international best practices.

Source: vatabout.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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