- From January 1, 2026, Mauritius will require foreign digital service providers to register for VAT and comply with local reporting obligations.
- The new rules apply to a wide range of digital and electronic services supplied to Mauritian customers, including B2C and B2B transactions.
- Foreign suppliers must register for VAT regardless of turnover or whether they only supply to businesses.
- B2C supplies require charging and remitting 15% VAT, while B2B supplies to VAT-registered customers use the reverse-charge mechanism, but registration is still mandatory.
- The changes increase compliance requirements for foreign digital businesses and eliminate previous exemptions based on turnover or B2B-only models.
Source: fonoa.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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