MAURITIUS Law and Practice Contributed by: Fayaz Hajee Abdoula, Yashna Munbauhal and Yojna Beesoon, BLC Robert & Associates
9.12 Digital Economy Businesses Following amendments introduced by the Finance Act 2025, a new Section 14A has been inserted into the Value Added Tax Act 1998 to subject supplies of digital and/or electronic services by foreign suppli - ers to persons in Mauritius to VAT, with effect from 1 January 2026. As per Section 14A(2) of the Value Added Tax Act 1998, where the turnover of taxable supplies of a foreign supplier in Mauritius exceeds or is likely to exceed MUR3 million or its equivalent in foreign cur - rency, it must appoint a tax representative in Mauri - tius. As such, foreign suppliers are required to register for VAT, charge and collect VAT, submit monthly or quarterly VAT returns and remit the VAT electronically in approved foreign currencies. Registration, filing and payment are carried out through the MRA website.
9.13 Approach to Digital Services Taxation Other than the recently introduced VAT legislation applicable to foreign suppliers of digital and electronic services, no additional digital taxation or income tax rules have been enacted in Mauritius. 9.14 Offshore IP Provisions There is no applicable information in this jurisdiction.
329 CHAMBERS.COM
Powered by FlippingBook