- Mauritania has extended VAT to digital services supplied by non-resident businesses, effective under the 2026 Amending Finance Law enacted on 10 August 2026.
- The rules follow OECD guidance and tax digital consumption where services are used, not where the supplier is based.
- Covered services include cloud computing, SaaS, online advertising, streaming, digital platform commissions, AI applications, automated assistants, and data analytics.
- The new VAT rules apply to cross-border electronic services consumed in Mauritania, so overseas suppliers should assess possible VAT obligations.
Source: vatcalc.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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