Compendium · Africa · Mauritania
Mauritania: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Mauritania digital regime: True
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Mauritania’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
Threshold: None - Window
- No threshold window (from the first sale)
- Standard rate
- 16.0%
Rate: 16% - Who must register
- —
- Evidence of location
- Customer-location evidence rule recorded from earlier Africa pass; prefer any structured indicators in value over OECD default until re-verified
- Invoicing
- Indicative only (unverified). B2C invoice/e-invoice rules remain to be confirmed against a primary gazette extract
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- PwC Mauritania ESS / LFR 2026 location indicators
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- LFR 2026 ESS regime: simplified electronic registration/filing/payment; order of finance minister for practical arrangements. Effective ~10 Aug 2026
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.pwc.co.za/en/assets/pdf/vat-in-africa-digital-services-2026.pdf
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | Customer-location evidence rule recorded from earlier Africa pass; prefer any structured indicators in value over OECD default until re-verified (secondary) |
| Digital regime | Mauritania digital regime: True (secondary) |
| Rate | Rate: 16% (secondary) |
| Foreign registration threshold | Threshold: None (secondary) |
| Simplified regime | LFR 2026 ESS regime: simplified electronic registration/filing/payment; order of finance minister for practical arrangements. Effective ~10 Aug 2026 (secondary) |
| Collect and remit | Marketplace/FI collect-and-remit rules as recorded in the earlier Africa pass (secondary) |
| B2C invoice | B2C invoice/e-invoice rules remain to be confirmed against a primary gazette extract (indicative, unverified) |
| Local payment methods | Local payment methods and place-of-supply ties as recorded in the earlier Africa pass (secondary) |
| IP, VPN, or datacenter | IP/VPN treatment as recorded in the earlier Africa pass value object (secondary) |
| Private seller selling to a business | Private-to-business seller test remains to be confirmed against primary law (indicative, unverified) |
| Bookkeeping retention | Bookkeeping retention period remains to be confirmed (indicative, unverified) |
| AML triggers | No AML merchant trigger was verified this pass (indicative, unverified) |
Official sources
PwC Mauritania ESS / LFR 2026 location indicators
KPMG Mauritania nonresident ESS
Location indicators summary
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice