- Mauritius keeps the standard VAT rate at 15% but updates several indirect tax rules for 2026-2027.
- Foreign digital service suppliers may avoid VAT registration if they sell only to VAT-registered persons or have turnover below Rs 3 million; online marketplaces are now clearly covered.
- Electronic books are VAT-exempt, common salt is zero-rated, and certain postal/payment services to Global Business Licence holders are also zero-rated.
- The input VAT credit claim period is cut from 36 to 24 months, and VAT ruling fees plus penalties for invoice and e-invoicing non-compliance are increased.
- Hotels/tourist residences must remit 50% of VAT in foreign currency, and some NGOs/NPOs get VAT relief on donated goods from abroad.
Source: edbmauritius.org
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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