- From January 1, 2026, foreign digital service providers must charge and collect 15% VAT on B2C supplies to consumers in Mauritius, regardless of turnover.
- B2B supplies to VAT-registered businesses are exempt, with a reverse-charge mechanism applying instead.
- Covered services include digital content, streaming, software sales/maintenance, website services, online advertising, and remote support.
- Foreign providers with annual taxable supplies over MUR 3 million (approx. USD 66,000) must appoint a local tax representative for VAT filings and payments.
- VAT returns must be filed monthly or quarterly, depending on annual taxable supplies.
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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