From 1 January 2026, Mauritius will impose VAT on digital and electronic services supplied by non-resident providers. Foreign suppliers must register for VAT regardless of turnover, and those exceeding MUR 3 million must appoint a tax representative. The new rules also eliminate the reverse charge for VAT‑registered foreign suppliers, requiring them to charge VAT on supplies to Mauritian businesses.
From 1 January 2026.
Foreign suppliers must register for VAT regardless of turnover; if supplies exceed MUR 3 million, they must appoint a tax representative with a permanent establishment in Mauritius.
Reverse charge no longer applies; the foreign supplier must charge VAT on supplies to VAT‑registered Mauritian businesses.
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Addis Fortune · 3 days ago
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