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.
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Botswana will enforce VAT collection on non‑resident digital services from 1 June 2026. The 14 % rate applies to B2C supplies, while B2B services are subject to reverse charge. Non‑resident providers must register if turnover exceeds BWP 500,000 and appoint a local agent, filing quarterly returns.
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Key Takeaways
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.
Images or texts, audio‑visual content, software and applications, website services, advertising services, online publications, and remote maintenance.
Primary source
Read the full article at FintuaThis summary was published on VATfaqs.com on 16 January 2026. It relates to VAT developments in Mauritius. The original source is Fintua.
