Mauritius Supreme Court Denies Noodle Express Input VAT Claim Over Invoicing Technicality

• The Mauritius Supreme Court ruled against Noodle Express in a key VAT case, denying its input tax claim.
• Noodle Express argued it should receive input VAT credit for leases paid and invoiced through its parent company, Hyper Food.
• The MRA rejected the claim, insisting input VAT is only allowed when invoices are in the claimant’s name.
• The Supreme Court favored a form-over-substance approach, emphasizing that proper invoicing and legal form are required for VAT claims.
• The decision highlights the importance of correct documentation for companies using intercompany arrangements in Mauritius.

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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