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VAT Return

 

General Information for Electronic Filing of Quarterly/Monthly VAT Return and Payment of Tax:

 

Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or Mozilla Firefox as browser to file their return.

 

Taxpayers will be able to submit only one VAT return at a time. In case you wish to amend the figures in a return already submitted, please include the change as a VAT adjustment in the VAT Account section of your VAT return for the next quarter or month. A statement showing the details of the adjustment must be sent to MRA and the net figure should be shown indicating clearly whether it is an increase or decrease. In case of credit for VAT paid under section 21(9) the certified inventory under section 21(10) should also to be sent to MRA.

 

E-Filing of VAT Form

 

Click here for E-Filing

 

E-Filing Service Centres

 

E-Filing Service Centres

 

Click here to file VAT return on behalf of a taxpayer

 

  1. E-Filing of VAT Return

     

    1. Enter your User ID and Password, click on "Login". Select the taxable period, whichever is applicable and click "Start Filing" to access your online form.

       

    2. Your TAN, Name, Taxable Period and correspondence address will automatically appear on the form. In case there are changes in your personal data, kindly fill in a "Personal Data change Form" available here or MRA Service Counter and send it to MRA.

       

    3. Ensure that you have all the required information before you begin. No document need to be submitted if you file electronically but all required information must be inserted. While filling the return, please insert a valid e-mail address in order to obtain an acknowledgment confirming that your return has been received by MRA for further processing.

       

    4. To move from one field to another, click on tab key on your keyboard.

       

    5. While inserting the figures in the form, the tax will be calculated automatically.

       

    6. If you wish to print a copy of your form, please do so before you submit the return online.

       

    7. After submission, kindly print the acknowledgement confirmation for payment purposes.

       

  2. E-Filing of  VAT Annex (Applicable to monthly return only)

     

    The law requires a VAT registered entity to submit, along with a monthly VAT return, a summary of the value of supplies made. This summary should be submitted together with VAT return by uploading either a .CSV or .XML file.

      • CSV (click here for more information), or
      • XML (click here for more information)

     

    Click on the links below to obtain the specifications, templates and step-by-step guide.

     

    CSV file format

     

     

    XML file format

     

     

    Guidelines for e-fling

     

     

  3. VAT Repayment Claim

     

    To expedite processing of repayment claims which do not meet the fast track criteria as per paragraph 7.1 of the VAT repayment guidelines, VAT registered persons are advised to send at the time of submitting their return the list of taxable inputs as per below annex file.

     

    Click here to submit supporting document

     

  4. VAT adjustment (Increase/Decrease)

     

    Where a person submits a return declaring VAT adjustment exceeding Rs 500,000, he has to submit a statement as per below annex file per paragraph 8.2 of the VAT repayment guidelines.

    To expedite repayment processing click on below link to submit the statement.

     

    Click here to submit supporting document

     

  5. Deadline for E-Filing of VAT Return

     

    The due date for submission of the VAT return and payment of tax is as follows:-

     

    Type of VAT returnMode of filingMode of paymentDue date
    Quarterly Manual / Electronic Manual (cash, cheque or direct debit) 20 days after the end of the quarter
    Electronic Electronic At the end of the month following the end of the quarter
    Monthly Manual / Electronic Manual 20 days after the end of the following month
    Electronic Electronic At the end of the following month

     

    Please note that, where the VAT return is submitted after the due date mentioned above, a penalty for late submission of Rs 2,000 per month or part of the month up to a maximum of Rs 20,000 (Rs 5,000 in the case of a small enterprise) is applicable.

     

    In addition, where the tax due is paid after the due date, a penalty for late payment of 10% (2% in the case of a small enterprise) and interest of 1% per month or part of the month is applicable.

     

  6. Mode of Payment

     

    1. Direct Debit

       

      To make use of this payment facility, you should fill in a "Direct Debit Application Form" available here or MRA Service Counter and send it to MRA Head Office before the due date for filing the return for onward processing to your bank.  Taxpayers, who have already availed themselves to this payment facility, need not fill in a new "Direct Debit Application Form".

       

    2. Cash / Cheque

       

      Payment may be made by cash or cheque at MRA cash counters, Ehram Court, Port Louis, from Monday to Friday (09.00 hrs to 15.30 hrs). While effecting payment, please ensure you have your Tax Account Number (TAN), the amount of tax and a copy of the acknowledgement confirmation.

       

      Cheques drawn to the order of the Director General MRA crossed "MRA A/C" or "Account Payee Only" may be sent by post. Please write your name, Tax Account Number (TAN) and the taxable period on verso of cheque. The cheque should reach the MRA Headquarters, Ehram Court, Port Louis not later than 20 days after the end of the taxable period.

       

  7. Support Services

     

    For further information, you may call at the Customer Service Desks, ground floor,MRA Headquarters, Ehram Court, Corner Mgr Gonin & Sir Virgil Naz Streets, Port Louis or call us on our Hotline 2076010.