- From 1 January 2026, foreign suppliers of digital and electronic services to Mauritius must register for VAT and charge 15%, unless they have a permanent establishment or use the reverse charge mechanism.
- No turnover threshold applies for VAT registration.
- Covered services include digital content, software, web hosting, online advertising, and remote maintenance.
- Foreign suppliers with annual taxable supplies over MUR 3 million must appoint a tax representative to handle VAT returns and payments.
- This change marks a major update to Mauritius’ tax system, requiring foreign suppliers to review their compliance processes before 2026.
Source: bowmanslaw.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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