Mauritius has introduced VAT on digital and electronic services from 1 January 2026. Foreign suppliers will now be required to register, comply and charge VAT when serving Mauritian customers. Our dedicated VAT team is ready to guide you through every step of the process - ensuring smooth navigation through the new landscape.
What’s new?
Effective from 1 January 2026, VAT will apply on digital and electronic services from foreign suppliers.
What does this mean?
A foreign supplier providing digital and electronic services will have to register for VAT in Mauritius.
Who are considered as foreign suppliers?
A foreign supplier is any person who has no permanent establishment in Mauritius or has his place of abode outside Mauritius.
Which digital and electronic services are impacted?
Services supplied over the internet or an electronic network which is reliant on the internet, such as:
• Music, films, streaming platforms, games
• Website hosting and apps
• Digital images and digitised documents
• Software and maintenance
• Online advertising space
• Online magazines
• Remote maintenance of programs/equipment
. Online marketplaces and digital platforms
What are the VAT compliance requirements?
Registration
Between 1 January and 30 September 2026, there was no VAT registration threshold.
Effective from 1 October 2026, a foreign supplier will not be required to register for VAT where:
i. the annual turnover of taxable supplies is less than MUR 3 million; and
ii. all taxable supplies are made exclusively to VAT-registered persons.
In cases where a foreign supplier is not required to register because supplies are made exclusively to VAT-registered persons, the VAT reverse charge mechanism will apply.
Reporting
The foreign supplier needs to:
• Submit VAT returns
• Submit a list of taxable supplies made to Mauritian consumers
• Pay VAT in invoiced currency
Tax Representative
• Appoint a tax representative in Mauritius if the supplies are more than Rs 3m (approx. USD 66,000).
How is the location of a Mauritian customer determined?
A customer is considered to be in Mauritius if any two of the following are in Mauritius:
• Billing address
• Location of the bank from which the payment is made to the foreign supplier
• IP/Geolocation
• Phone country code
• Other commercial information
