VAT Return- Foreign suppliers of Digital and Electronic Services

Application for VAT Registration and submission of VAT return for Foreign Suppliers of Digital and Electronic Services

 Click Here to Register

 Click Here to File your Return

Approved E-Filing Service Centres

 Click Here to Register on behalf of a taxpayer

 Click here to file VAT return on behalf of a taxpayer

• Guide for Foreign Suppliers of Digital and Electronic Services

• Notes - How to fill in your VAT return as Foreign supplier

CSV file format

• Specification for the CSV template

• CSV Template for list of taxable supplies

The Mauritius Revenue Authority (MRA) informs its stakeholders that following changes brought to the Value Added Tax Act, foreign suppliers providing digital and electronic services to any person in Mauritius shall charge VAT as from 1 January 2026.

Foreign supplier

A foreign supplier is a person who:

1. has no permanent establishment in Mauritius or has his place of abode outside Mauritius; and

2. supplies, in the course of his business, digital or electronic services to a person in Mauritius

Digital or Electronic Service

“Digital or Electronic Services” are services specified in Part III of the Tenth Schedule which is supplied –

1. by a foreign supplier over the internet or an electronic network which is reliant on the internet; or

2. by a foreign supplier and is dependent on information technology for its supply;

Digital or Electronic Services are services which have been specified under Part III of the Tenth Schedule to the VAT Act as follows:

1. Supplies of images or texts, such as photographs, screensavers, electronic books and other digitized documents

2. Supplies of music, films, television shows, games and programmes on demand

3. Supplies of applications, software and software maintenance

4. Website supply or web hosting services

5. Advertising space on a website

6. Online magazines

7. Distance maintenance of programmes and equipment

Registration

Every foreign supplier providing digital and electronic services to any person in Mauritius is required to register with MRA.  To access the facility, they are required to use the Tax Account Number as the Username and password provided by MRA.

Electronic filing of return

1. Enter the Tax Account Number (TAN) and Password to access the online form. Select Year and month for which return is to be filed.  Ensure that you have all the required information before you start filing.

2. No document needs to be submitted when filing the return electronically. While filling the return, please ensure that a valid e-mail address is inserted so that an acknowledgment confirming that your return has been successfully submitted. While inserting the figures in the form, the tax will be calculated automatically.

List of taxable supplies made to any person in Mauritius

Every foreign supplier shall, at the time of submitting his return, also submit electronically a list of taxable supplies made to any person in Mauritius. They may use manual input or upload file option to insert the details.

A foreign supplier must treat a recipient of a digital or electronic service as being in Mauritius if any two of the following indicators are non-contradictory and support the conclusion that the recipient is in Mauritius. These indicators include:

1. the billing address of the person to whom the supply is made;

2. the location of the bank from which the payment for the service to the supplier originates;

3. the internet protocol or another geolocation method address of the device used by the person to whom the supply is made;

4. the international country code provided by the person to whom the supply is made in his contact details (mobile phone or land-based phone); or

5.  any commercially relevant information.

Tax representative

As per Section 14A(3) of the VAT Act, if the turnover of taxable supplies exceeds or is likely to exceed  the amount as specified under the Sixth Schedule of the VAT Act, the foreign supplier shall appoint a tax representative who shall have a permanent establishment in Mauritius.

The appointed tax representative shall be responsible for the submission of the VAT return and remittance of any payment and be answerable for the doing of all such other things as are required to be done under the VAT Act.

Mode of Payment

The foreign supplier should effect payment through bank transfer and should provide the payment instructions while submitting the return.

Where a foreign supplier receives payment in US dollar, Euros, GB pounds sterling, Singapore dollars, South African Rands, Swiss francs or such other foreign currency as may be approved by the Director-General, he shall submit his VAT return and pay any tax specified therein in that currency.

Where a foreign supplier receives payment in more than one currency, he shall submit his VAT return under and pay any tax specified therein in a currency of his choice among the above currencies.

Deadline for E-Filing of VAT Return

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

Penalty and Interest

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 is applicable.

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

General Information

Taxpayers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.

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, call MRA Help Desk on 207 6000 or by emailing This email address is being protected from spambots. You need JavaScript enabled to view it..

Customs

Validation of Certificate of Origin

 Click here for the Validation of Certifricate of Origin

• User guide for Verification of e-Certificate of Origin (eCO)

"This link allows Exporter/Importer (holder of a Certificate ID) to check validity of Certificates of Origin which have been issued at export by the MRA Customs Department for preferential trade agreements namely interim Economic Partnership Agreement, SADC Protocol on Trade, IOC Protocol, Pakistan-Mauritius Preferential Trade agreement and Turkey-Mauritius Free Trade Agreement".

Deregistration

To facilitate the deregistration process, the MRA has developed a standard simplified platform to submit request for deregistration.

To access the system, applicants will have to use the Tax Account Number or NID/NCID as username and a password.

Where password is not available for individuals or companies, the applicant will be able to retrieve the password through the password management system by providing the NID or NCID or TAN and follow the steps thereof.

Application for Deregistration

 Click Here to Deregister

 General Information

• Deregistration request will be subject to the completion of the necessary verification procedures. The tax filing obligation remains open until the applicant has been duly notified by the MRA that the deregistration application has been approved.

• Persons in business are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to apply for deregistration.

• Please ensure that correct email address and telephone number has been provided as they will be used by MRA for any further communication.

• On successful submission of the application, an acknowledgement ID will be displayed on the screen. If no acknowledgement ID is received, the submission is incomplete. Please take necessary actions to correctly submit the application.

Support services

A dedicated SME Help Desk has also been provided at the seat of MRA’s head office for persons in business regarding their deregistration process or any other related assistance.  They may also send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. or contact MRA on 207 6000 during regular working days from 08:45 to 16:30. Persons in business may also seek assistance from MRA by using the e-appointment facility available on MRA website.

Voluntary Disclosure Settlement Scheme (VDSS) 2025

The Mauritius Revenue Authority (MRA) informs the public that a Voluntary Disclosure Settlement Scheme has been introduced through the enactment of the Finance Act 2025.

Application to join the scheme shall be made electronically on or before 31 March 2026.

• Communique

• Guide on Voluntary Disclosure Settlement Scheme (VDSS)

 Click here to submit your VDSS application

 Click here to submit your VDSS application under Objection/Appeal

 Click here to log into Taxpayer Portal

Duration of the scheme

Application to join the scheme and pay the tax disclosed shall be made on or before 31 March 2026.

Period covered under VDSS

1. For Income Tax

   Year of assessment 2024-2025 and any prior years of assessment;

2. For Value Added Tax (VAT)

   • Taxpayers submitting monthly VAT returns

     Taxable period ended 30 April 2025 and any prior taxable periods.

   • Taxpayers submitting quarterly VAT returns

     Taxable Quarter ended 31 March 2025 and any prior taxable periods.

Eligible Person

• Any person wishing to make a voluntary disclosure in respect of his undeclared/ under-declared income/taxable supplies for the above periods may join the VDSS.

• Any person may also join VDSS where he:

• has been assessed after 05 June 2025 for the above-mentioned periods;

• has objected to the assessment(s) or appealed to the Assessment Review Committee (ARC), the Supreme Court, or the Judicial Committee of the Privy Council and the case is still pending as at 31 March 2026;

• has withdrawn his objection/appeal; and

• has agreed to the amount of tax assessed.

Persons not eligible for the scheme

The scheme is not applicable to any person –

• who has been convicted of an offence on or after 01 July 2012;

• against whom there are any pending criminal proceedings into an act of; or

• who is the subject matter of an enquiry relating to,

drug trafficking under the Dangerous Drugs Act, arms trafficking, an offence related to terrorism under the Prevention of Terrorism Act, money laundering under the Financial Intelligence and Anti-Money Laundering Act, a corruption offence under the Prevention of Corruption Act or an offence under the Financial Crimes Commission Act 2023.

Method of application

Any person who wishes to join the scheme will have to submit an application electronically.

Categories of Persons joining VDSS

A person may fall in the following categories:

• Non-Filers

• Persons having filed return(s)

• Persons whose case(s) is(are) under objection or appeal for assessment raised after 05 June 2025.

• Persons who has been issued with an assessment and the assessment is not under dispute or dispute has been determined and who wish to make a VDSS disclosure for an amount higher than the amount assessed or determined.

• Non-registered persons.

Non-filers

A person who has not submitted his Income Tax/VAT return will have to submit an application to join VDSS and select the appropriate year(s) of assessment/ taxable period(s) for which he is making his disclosure.  The person is required to submit the return(s) for the corresponding year(s) of assessment/ taxable period(s).  

Persons having filed return

A person who has already submitted his Income Tax/VAT return will have to submit an application to join VDSS and select the appropriate year(s) of assessment/ taxable period(s) for which he is making his disclosure.  The person is required to submit an amended return(s) for the corresponding year(s) of assessment/ taxable period(s).

Persons whose case is under objection or appeal for assessment raised after 05 June 2025

To proceed with the application to join VDSS, a person falling under this category should:

• Firstly withdraw his Objections/Appeal; and then

• submit the application to join VDSS.

Any year(s) of assessment/taxable period(s) currently under objection/appeal will be displayed in the application and the person will have to select the year(s) of assessment/taxable period(s) for which he wants to make a disclosure/additional disclosure under VDSS.

Non-registered person

For Income Tax:

Any person who is not registered for income tax purposes and wishes to make a disclosure for year of assessment 2024-2025 and any prior years of assessment, is required to apply for a Tax Account Number and follow the same procedure for non-filers above.

 Click here to apply for a Tax Account Number

For VAT:

Any person who is not registered for VAT and wishes to make a disclosure for taxable period 30 April 2025 or any prior period, should apply for VAT registration first.

 Click here to submit an application to be registered for VAT

Once registered, he will have to click at "NON-REGISTERED PERSONS" and fill in the appropriate taxable period(s) for which he wants to make a disclosure under VDSS.

Additionally, a person who was has been registered after 30 April 2025 and wishes to make a disclosure for taxable periods 30 April 2025 and prior taxable periods will also have to click at “NON-REGISTERED PERSONS” and fill in the appropriate taxable period(s). 

General information before making an application:

• Individuals are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

• Kindly note that it is the person's responsibility to make a correct and complete application.

• Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

• On successful submission of the application an acknowledgement message will be displayed on your screen followed by a confirmation email/sms on the email address/mobile number provided.

Support services

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist eligible persons.