Mauritius: VAT on digital services

Threshold and rates (VAT)

Free threshold?

No — Nil-threshold regime

Amount / measure

MUR 0
Compulsory VAT registration for a foreign supplier of digital or electronic services, irrespective of turnover (MRA Guide, VAT Act s.14A and the foreign-supplier page). A tax representative is a separate duty: required only where turnover of taxable supplies in Mauritius exceeds or is likely to exceed MUR 3 million

Window

No threshold (from the first sale)

Standard rate

15.0%
15% on digital or electronic services supplied to any person in Mauritius (VAT Act s.14A(1), read with ss.9, 10 and 12). The MRA Guide says that once the foreign supplier is VAT-registered, reverse charge no longer applies and the supplier charges VAT to VAT-registered businesses as well

Who must register

A foreign supplier: a person with no permanent establishment in Mauritius, or whose place of abode is outside Mauritius, who in the course of business supplies digital or electronic services (VAT Act Tenth Schedule Part III) to a person in Mauritius. The MRA Guide lists images or text (including photographs, screensavers, electronic books and other digitised documents), music, films, television, games and programmes on demand, applications, software and software maintenance, website supply or web hosting, advertising space on a website, online magazines, and distance maintenance of programmes and equipment. Registration is compulsory whatever the turnover

Evidence of location

Treat the recipient as in Mauritius if any two of these are non-contradictory and support that conclusion: billing address; the location of the bank from which payment originates; the IP address or another geolocation of the device used; the international country code in the customer’s mobile or landline contact details; or any commercially relevant information (VAT Act s.14A(4); MRA Guide and Notes)

Invoicing

No VAT invoice is required from the foreign supplier (MRA Guide, citing VAT Act s.20(7)). Charge 15% VAT. Include the VAT in the return for the month or quarter of the earlier of the invoice date and the date payment is received. A local business may still claim input credit without that invoice. The foreign supplier cannot claim input tax

Filing

File and pay electronically within one month of the period end. The Guide introduction and the Notes deadline table: monthly returns by the end of the following month; quarterly returns by the end of the month after the quarter. Monthly when annual taxable turnover exceeds MUR 10 million; otherwise quarterly (Notes: shall file quarterly at or below MUR 10 million; Guide: may opt for quarterly below MUR 10 million). With the return, submit an electronic list of taxable supplies. The foreign-supplier page and Guide section 16 also say remittance is within twenty days or such other time as may be prescribed. Pay in USD, EUR, GBP, SGD, ZAR or CHF

Effective

2026-01-01. VAT Act section 14A, as stated on the MRA foreign-supplier page and in Guide_ForeignSupplier.pdf. The Guide attributes the section to the Finance Act 2025

Authority

Mauritius Revenue Authority (MRA)

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 — Nil-threshold regime

How to register

Self-register online?

Yes — Yes, below the representative threshold — email MRA for a TAN, create a password on the secure reset link, and complete the simplified VAT registration portal, choosing “Foreign supplier supplying digital or electronic services”. The Guide says the first email goes to registration@mra.mu; the foreign-supplier page gives digital.vat@mra.mu for the same particulars. Where taxable turnover exceeds or is likely to exceed MUR 3 million, appoint a tax representative with a permanent establishment in Mauritius. An approved e-Filing Service Centre can register on your behalf using your TAN

Resident representative / fiscal agent

Required where turnover of taxable supplies in Mauritius exceeds or is likely to exceed MUR 3 million, or the equivalent in foreign currency. The representative must have a permanent establishment in Mauritius and be legally authorised to act before the MRA (the Guide gives certified public accountants, tax advisory firms, law firms with tax expertise, and tax agents authorised under the MRA Act). Not required at or below that figure. The Guide cites s.14A(2); the Notes cite s.14A(3) and the Sixth Schedule, both at MUR 3 million. Notify digital.vat@mra.mu with a signed letter of representation (date of appointment, name, TAN or BRN, office address, email and phone). The representative must accept in writing. No separate MRA registration of the representative. The foreign supplier remains the taxable person

Regime

MRA simplified VAT for foreign suppliers of digital or electronic services (VAT Act s.14A), in force from 2026-01-01. Compulsory at any turnover

Steps (in order)

1. Confirm you supply Tenth Schedule Part III digital or electronic services to a person in Mauritius and that two non-contradictory indicators place the customer there — https://www.mra.mu/download/Guide_ForeignSupplier.pdf
2. Email the MRA for a Tax Account Number (TAN). The Guide asks companies for a home-country certificate of registration, correspondence address, phone and email, sent to registration@mra.mu, and individuals for a passport plus the same contact details. The foreign-supplier page also asks for the entity name, confirmation that you are a foreign supplier, and any Mauritius agent, at digital.vat@mra.mu — https://www.mra.mu/eservices1/vat-eservices/vat-on-digital-or-electronic-services-from-foreign-suppliers
3. If taxable turnover exceeds or is likely to exceed MUR 3 million, appoint a Mauritius tax representative and notify digital.vat@mra.mu. If the representative is an approved e-Filing Service Centre, they can complete registration with your TAN. Otherwise create a password from the TAN, security code and OTP, then register on the simplified portal
4. Charge 15% VAT on in-scope supplies to any person in Mauritius. The Guide says a VAT invoice is not required (VAT Act s.20(7)). With each return, file an electronic list of taxable supplies
5. File and pay electronically within one month of the period end: by the end of the following month (monthly) or by the end of the month after the quarter (quarterly). Monthly when annual taxable turnover exceeds MUR 10 million; otherwise quarterly. Pay in USD, EUR, GBP, SGD, ZAR or CHF — the currency received, or one of those currencies if you receive more than one

Documents

• Company registration certificate — From the country of registration, for a company (Guide and foreign-supplier page)
• Passport — For an individual foreign supplier (Guide)
• Contact details — Correspondence address, phone number and email. Entity name and a confirmation that you supply digital or electronic services in Mauritius (foreign-supplier page)
• Mauritius agent, if any — Name, telephone number and address, where you already have an agent (foreign-supplier page)
• Letter of representation — Signed, when a tax representative is appointed: date, full name, TAN or BRN, office address, email and phone, plus the representative’s written acceptance (Guide)

Official processing time

The MRA does not publish a fixed time from the registration email to issue of the TAN, as of 2026-11-02. The TAN is sent to the email address you provide

Official fees

No registration fee is stated on the foreign-supplier page, the Guide or the Notes as of 2026-11-02

Portal

https://www.mra.mu/eservices1/vat-eservices/vat-on-digital-or-electronic-services-from-foreign-suppliers

Local bank account

Not stated as a requirement for the foreign supplier. Pay electronically in USD, EUR, GBP, SGD, ZAR or CHF. The Guide tells tax representatives to lodge direct-debit orders so the bank can authorise payment

Filing frequency

Monthly when annual turnover of taxable supplies in Mauritius exceeds MUR 10 million; otherwise quarterly. The Notes say a supplier at or below MUR 10 million shall file quarterly. The Guide says a supplier below MUR 10 million may opt for quarterly returns. Quarters end 31 March, 30 June, 30 September and 31 December

Payment currency

USD, EUR, GBP, SGD, ZAR or CHF

Input VAT recovery

No input tax for the foreign supplier (Guide, citing VAT Act s.21(2)(i)). A local business may still claim input credit on these services even though the foreign supplier is not required to issue a VAT invoice

Portal language

English

Penalties

Notes: late return, MUR 2,000 per month or part of a month, up to MUR 20,000. Late payment: 10% penalty plus interest of 1% per month or part of a month. The Guide adds that failure to register, file or pay on time attracts penalties and interest under the VAT Act

Firms offering this service

No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.

Official sources

MRA — VAT on digital or electronic services from foreign suppliers
MRA — Guide for Foreign Suppliers of Digital and Electronic Services (Guide_ForeignSupplier.pdf)
MRA — Notes: How to fill in your VAT return as Foreign Supplier (Notes_ForeignSupplier.pdf)
VATCalc — Mauritius VAT on foreign digital services (secondary; B2B zero-rate and no-representative claims not confirmed on the MRA foreign-supplier page, Guide or Notes)

Last verified: 2026-11-02.

FAQ

Is there a free VAT threshold for foreign digital sellers?

No. Registration is compulsory whatever the turnover. A tax representative is a separate rule, and is required only above MUR 3 million

Is a local tax representative mandatory?

Yes, where turnover of taxable supplies in Mauritius exceeds or is likely to exceed MUR 3 million. Below that, the foreign supplier registers and files directly. The representative must have a permanent establishment in Mauritius

Does the Finance Act 2026 zero-rate B2B supplies and remove the tax representative?

Not on the MRA foreign-supplier page, Guide or Notes reviewed on 2026-11-02. Those still require registration at any turnover and a representative above MUR 3 million, and a registered foreign supplier charges 15% VAT, including to VAT-registered businesses. VATCalc reports a Finance Act 2026 change (B2B zero-rated from 1 October 2026; no representative). That reading is not confirmed on those MRA pages

Is this tax advice?

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice