Mauritius Imposes VAT on Non-Resident Digital Service Providers Effective January 2026

• From January 1, 2026, non-resident digital service providers must account for VAT on B2C transactions with customers domiciled in Mauritius.
• There is no VAT registration threshold; all non-resident providers must register electronically.
• Returns must be filed monthly or quarterly, depending on turnover.
• A tax agent is required if annual taxable turnover exceeds approximately USD 65,000.
• No input tax credit is available for foreign digital service providers, and penalties apply for late registration, filing, or payment.

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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