VAT
VAT in Mauritius: Registration, Rates and Return Filing Checklist (2025)
The complete guide to Value Added Tax in Mauritius: the Rs 6M registration threshold, standard/zero/exempt rates, VAT return frequency and the MRA e-filing checklist.
Who must register for VAT in Mauritius?
Any person carrying on a business in Mauritius with an annual taxable turnover above Rs 6 million must register for VAT. Certain professions — accountants, attorneys, land surveyors, notaries, tax advisers, medical service providers, quantity surveyors and others listed in the Tenth Schedule of the VAT Act — must register regardless of turnover.
- Register within 30 days of exceeding the threshold.
- Voluntary registration is possible below the threshold — often useful for start-ups that recover a lot of input VAT.
- Application is filed online through the MRA e-Services portal.
VAT rates in 2025
| Category | Rate | Examples |
|---|---|---|
| Standard | 15% | Most goods & services |
| Zero-rated (0%) | 0% | Exports, basic foodstuffs, medicines, water, electricity for residential use, education, international transport |
| Exempt | No VAT | Financial services, insurance, residential rent, medical services, immovable property sale |
Return frequency
Filing frequency depends on turnover. Larger businesses file monthly; smaller registrants file quarterly.
| Turnover | Frequency | Due |
|---|---|---|
| > Rs 10M | Monthly | End of month after taxable period |
| ≤ Rs 10M | Quarterly | End of month after quarter-end |
| Any registrant paying > Rs 100K | Electronically (mandatory) | Same |
The MRA e-filing checklist
- Reconcile sales ledger to VAT output at box level.
- Match input VAT to supplier invoices carrying a valid BRN and VAT number.
- Separate zero-rated, standard-rated and exempt sales in your accounting system.
- Confirm reverse-charge VAT on imported services (Section 14(3)).
- Attach the credit-note listing if you have raised any credit notes in the period.
- Pay via Direct Debit, Internet Banking, or MIPS — cash is not accepted for large amounts.
Common VAT pitfalls
- Charging VAT on exempt supplies — creates unrecoverable output tax.
- Missing the reverse-charge on imported consulting or software subscriptions.
- Claiming input VAT on entertainment, motor cars or petrol (all blocked).
- Late registration: MRA can assess VAT retrospectively from the date the threshold was crossed.
Frequently asked questions
Q. What is the VAT rate in Mauritius?
The standard VAT rate is 15%. Some supplies are zero-rated (0%) and others are exempt from VAT entirely.
Q. When must I register for VAT in Mauritius?
When taxable turnover exceeds Rs 6 million in any 12-month period, or immediately if you carry on one of the listed professions in the Tenth Schedule of the VAT Act.
Q. Can I reclaim input VAT on all business purchases?
No. Input VAT on passenger vehicles, petrol, entertainment and staff accommodation is generally blocked.
Q. How often do I file a VAT return?
Monthly if turnover exceeds Rs 10 million, otherwise quarterly. Electronic filing is mandatory for payments above Rs 100,000.