Mauritius: VAT obligations of foreign suppliers of digital and electronic services effective January 1, 2026
Enacted by Finance Act 2025
The Finance Act 2025 extended the imposition of value added tax (VAT) to digital and electronic services supplied by foreign suppliers to recipients in Mauritius effective January 1, 2026.
As a result, foreign suppliers of digital and electronic services must:
- Register for VAT with the Mauritius Revenue Authority (MRA) irrespective of their turnover
- Charge and collect VAT on digital and electronic services supplied to persons in Mauritius
- Submit VAT returns on a monthly or quarterly basis, as applicable within 20 days
- Remit VAT collected to the MRA in foreign currency
Read a January 2026 report prepared by the KPMG member firm in Mauritius