Standard

15%

Other

Zero-rated and exempt

Mauritius VAT number format

Businesses in Mauritius that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Mauritius Revenue Authority (MRA), and will follow a certain format. The VAT number format is VAT99999999.

Mauritius VAT return periods

Businesses in Mauritius that are required to collect tax from consumers must file regular tax returns with the Mauritius Revenue Authority (MRA) in Port Louis. Mauritius's VAT return periods are:

Monthly

Annual amount of taxable supplies exceeds MUR10 million

Quarterly

Annual amount of taxable supplies is MUR10 million or less

Mauritius Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Mauritius are required to start collecting and remitting tax.

Registration

Annual turnover of MUR6 million (see Section C)

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Mauritius are not required to collect taxes from the consumer.

Mauritius VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Mauritius VAT refund program, more info can be obtained from the Mauritius Revenue Authority (MRA).