Mauritius Implements New VAT Regulations for Digital and Electronic Services from 2026

• New VAT regulations apply to digital and electronic services from foreign suppliers in Mauritius starting January 2026.
• These services include digital content, software, web services, and online advertising.
• Foreign suppliers must appoint a tax representative in Mauritius to handle VAT obligations.
• VAT registration is mandatory for foreign suppliers regardless of turnover.
• Suppliers must submit a list of taxable supplies electronically but are not required to issue VAT invoices.

Source: ensafrica.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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