- Mauritania’s 2026 Finance Bill introduced VAT on cross-border digital services based on where they are consumed, not where the supplier is established.
- In-scope services include online advertising, cloud/data storage, software and SaaS, digital marketplaces/intermediation, streaming, AI, automated assistance, content generation, and data analytics.
- These services are subject to a 16% VAT rate.
- No VAT registration threshold has been announced yet, so non-resident suppliers should watch for further guidance.
- Non-resident businesses selling into Mauritania should assess whether they must register, collect VAT, and appoint a local tax representative for compliance.
Source: vatabout.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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