Mauritius Expands VAT to Foreign Digital Services Providers Effective January 2026

• Mauritius will require foreign suppliers of digital or electronic services to charge 15% VAT on sales to customers in Mauritius starting 1 January 2026.
• The new rules apply to suppliers with no permanent establishment in Mauritius, covering a wide range of digital services such as digital content, software, online advertising, and web hosting.
• Customer location is determined using at least two internationally recognised indicators (e.g., billing address, IP address).
• For B2C transactions, foreign suppliers must collect and remit VAT; for B2B, the reverse charge mechanism may apply.
• Foreign suppliers face new compliance obligations, including VAT registration, filing returns, and possibly appointing a local tax representative if turnover thresholds are met.

Source: wts.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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