Mauritius Imposes VAT on Foreign E-Service Providers Effective January 2026

• Mauritius requires foreign providers of electronic services to register, collect, and remit VAT on B2C supplies from January 1, 2026.
• VAT must be remitted in specified foreign currencies, and applies to a wide range of digital services, including e-books, streaming, software, web hosting, and online advertising.
• Suppliers must determine if a customer is in Mauritius using at least two non-contradictory indicators, such as billing address or IP location.
• Foreign suppliers exceeding MUR3m in turnover must appoint a local tax representative; those exceeding MUR10m must file monthly VAT returns.
• VAT returns and lists of taxable supplies must be submitted electronically; VAT invoices are not required.

Source: answerconnect.cch.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.

---

---