- Mauritius published VAT Ruling No. 123 clarifying VAT on property sales to non-VAT-registered companies.
- The acquisition of property by a non-VAT-registered domestic company (D) from a VAT-registered company (A) is not subject to VAT.
- Leasing of the property is subject to VAT.
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.
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