Summary
- Mauritius has brought commissions, fees and other consideration received by online-marketplace operators within its definition of digitally or electronically supplied services. [kpmg.com], [lookuptax.com]
- A compulsory VAT registration threshold of MUR 3 million applies to foreign suppliers of digital or electronic services, subject to the exclusion for suppliers dealing exclusively with VAT-registered customers. [vatupdate.com], [kpmg.com]
- A new 5% insurance premium tax will apply to general insurance policies entered into or renewed on or after 1 January 2027. [vatupdate.com], [mauritiusbiz.com]
Extended article
The Mauritius Finance Act 2026 introduces substantial changes to the VAT treatment of foreign digital suppliers and online marketplaces.
An online marketplace is defined as a digital platform that directly or indirectly connects or facilitates electronic transactions between sellers and buyers. Websites, web portals, application stores and digital-distribution platforms can fall within the definition, while platforms that solely process electronic payments are excluded.
Commissions, fees and other consideration received by marketplace operators are now included within digitally or electronically supplied services. Marketplace operators with Mauritian customers must therefore assess whether their remuneration creates VAT registration and compliance obligations. [lookuptax.com]
The Act introduces a MUR 3 million compulsory registration threshold for foreign suppliers of digital or electronic services. The existing exclusion continues where the services are supplied exclusively to VAT-registered persons. Electronic books are removed from the digital-services category and treated separately.[vatupdate.com]
The Act also creates a 5% insurance premium tax for general insurance policies entered into or renewed from 1 January 2027. Other VAT measures include revised treatment of deferred import VAT, selected exemptions, fiscal-invoicing penalties and zero-rating for specified services supplied to non-residents.
External links
Latest Posts in "Mauritius"
- Mauritius Revenue Authority Communique on VAT Treatment for Management Licence Services
- Mauritius Changes Management-Licence Services from Zero-Rated to VAT-Exempt
- Mauritius Clarifies VAT Exemption for Certain Financial Services Under Finance Act 2026
- Mauritius VAT Change Creates Gap and Potential 15% Charge for FSC Services
- VAT Payment in Foreign Currency Required for Certain Hotels from October 2026
