Mauritius to Impose 15% VAT on Cross-Border Digital Services from January 2026: Act Now

Mauritius VAT Guide for Foreign Suppliers of Digital and Electronic Services

• The Mauritius Revenue Authority (MRA) has issued a comprehensive guide for foreign suppliers of digital and electronic services, effective from January 1, 2026, following amendments to the Value Added Tax Act that introduce new VAT obligations for these suppliers.
• Under the new regulations, foreign suppliers are required to register for VAT with the MRA, charge and collect VAT on their services, and submit monthly or quarterly VAT returns, remitting the collected VAT in specified currencies, including US dollars, Euros, and others.
• The guide outlines the registration process, electronic submission of VAT returns, and payment procedures, emphasizing that all transactions and communications must be conducted electronically through the MRA’s website www.mra.mu.

Source Orbitax

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• Mauritius will impose a 15% VAT on cross-border digital and electronic services starting January 1, 2026.
• Non-resident digital service providers must register for VAT from their first supply, covering both B2C and B2B (if the recipient isn’t VAT-registered locally).
• VAT registration, filing, and payment can be done electronically and without a local agent up to a certain threshold; above MUR 3 million in gross sales, a local agent is required.
• Providers must issue invoices, submit Sales List reports, and can remit VAT in foreign currency.
• Penalties apply for late registration or payment, so providers should prepare a VAT compliance strategy.

Source: 1stopvat.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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