- VAT Ruling No. 121 was published on July 5 in the Mauritian Official Gazette
- It clarifies invoicing and input VAT rules for supplies made when VAT registration was required
- A company was assessed VAT on supplies made after exceeding the VAT registration threshold without registering
- The company sought clarification on charging VAT to its client and the client’s ability to deduct input VAT
- The Revenue Authority clarified that the company cannot charge VAT or issue invoices for those supplies
- The client is not entitled to deduct input tax on those supplies
Source: news.bloombergtax.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.
