- From January 1, 2026, foreign suppliers must charge 15% VAT on digital and electronic services provided to recipients in Mauritius, except for supplies to VAT-registered persons already using the reverse charge mechanism.
- The VAT applies to a wide range of digital services, including e-books, music, films, software, web hosting, online advertising, and remote maintenance.
- Foreign suppliers must use at least two noncontradictory indicators (e.g., billing address, bank location, IP address) to determine if the recipient is in Mauritius.
- Foreign suppliers with annual taxable supplies over MUR 3 million must appoint a tax representative in Mauritius to handle VAT returns and payments.
- VAT returns and payments are due within 20 days after the taxable period, and penalties apply for noncompliance.
Source: taxathand.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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