- VAT rules for foreign digital/electronic service suppliers were clarified: no registration if annual taxable supplies are under MUR 3 million or if services are only supplied to VAT-registered persons.
- Electronic books were removed from digital/electronic services and made zero-rated.
- A 5% insurance premium tax was introduced for general insurance business in Mauritius, effective for policies entered into or renewed on or after January 1, 2027.
- The deadline for claiming input VAT credits was shortened from 36 months to 24 months.
- Management services to certain global business entities, trusts, and foundations will be VAT-exempt from October 1, 2026, instead of zero-rated.
Source: kpmg.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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