- Mauritius will impose a 15% VAT on cross-border digital and electronic services starting January 1, 2026.
- Non-resident digital service providers must register for VAT from their first supply, covering both B2C and B2B (if the recipient isn’t VAT-registered locally).
- VAT registration, filing, and payment can be done electronically and without a local agent up to a certain threshold; above MUR 3 million in gross sales, a local agent is required.
- Providers must issue invoices, submit Sales List reports, and can remit VAT in foreign currency.
- Penalties apply for late registration or payment, so providers should prepare a VAT compliance strategy.
Source: 1stopvat.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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