Mauritius Expands VAT to Foreign Digital Service Suppliers: Registration and Compliance from 2026

• From 1 January 2026, foreign suppliers of digital and electronic services to Mauritius must register for VAT, regardless of turnover.
• Covered services include e-books, music, films, software, web hosting, online advertising, and more.
• VAT must be charged at 15%, with returns filed monthly or quarterly and payments made electronically in major currencies.
• If taxable turnover exceeds MUR 3 million, a local tax representative must be appointed.
• Foreign suppliers cannot recover input VAT and are not required to issue VAT invoices.

Source: globalvatcompliance.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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