Value Added Tax - Application for Refund of VAT on Residential Building / Apartment or House

Any person who satisfies the conditions set below may make an application for a refund of VAT on the construction of a residential building or the purchase of a residential apartment or house from a property developer.

  1. Conditions Applicable
  2. Particulars of claim for refund
  3. Documents
  4. General information for Electronic Filing (e-Filing) of your application for refund of VAT on residential building
  5. Communique
  6. Frequently Asked Questions (FAQs)
  7. Template to upload invoice details - VAT 7C (CSV format)

Click Here to file your application for refund of VAT on residential building / apartment or house

Conditions Applicable

  1. The applicant or the spouse of the applicant shall be a citizen of Mauritius of 18 years of age or over;

  2. The construction of a residential building, house or residential apartment shall be started and completed in the years 2014 to 2024 and in the period of 6 months ending 30 June 2025;

  3. The floor area of the residential building, or house or appartment in accordance with the approved building and Land Use Permit issued under the Local Government Act shall not exceed 1,800 square feet.

  4. The cost of the construction of a residential building or house or the purchase price of a residential apartment shall not exceed 3 million rupees;

  5. The annual net income for income tax purposes of the applicant and that of his spouse shall not, in the aggregate, exceed 1 million rupees;

  6. The applicant or his spouse shall be the owner or co-owners of the residential building, house or residential apartment;

  7. Any refund of VAT to the applicant and his spouse shall not, in the aggregate, exceed 300,000 rupees;

  8. The refund is applicable on the construction or acquisition of a first residence only; and

  9. No refund shall be made in relation to an immovable property :

    1. situated on Pas Geometriques;

    2. acquired under –

      1. the Investment Promotion (Real Estate Development Scheme) Regulations 2007;

      2. the Investment Promotion (Property Development Scheme) Regulations 2015; or

      3. the Investment Promotion (Invest Hotel Scheme) Regulations 2015; or

    3. situated in a Smart City under the Investment Promotion (Smart City Scheme) Regulations 2015.

Particulars of claim for refund

  1. Claims for refund must be made within 30 days from the end of every quarter during which the VAT has been paid.

  2. A claim for refund can be made only if the amount refundable in a quarter exceeds Rs 25,000, except where:

    1. the claim is in respect of a final application, or

    2. the amount of VAT paid during a quarter and the three preceding quarters does not exceed Rs 25,000.

  3. Where the amount refundable does not exceed Rs 25,000, it may be claimed in respect of the subsequent quarter, provided that in respect of each subsequent quarter, the total amount exceeds 25,000 rupees.

  4. In the case of the purchase of a residential apartment or house from a property developer, the amount of VAT refundable shall not exceed the purchase price multiplied by the factor 0.104.

  5. Every application under 65C (Refund of VAT to persons on residential building, house or apartment), should be accompanied, in the case of:

    1. the construction of a residential building, by VAT invoices issued under Section 20;

    2. the purchase of a residential apartment or house from a property developer, by receipts issued under Section 19(2)(c).

    Under the provisions of Section 20 of the Value Added Tax Act, every VAT registered person who makes a sale transaction to any person has the obligation to issue a VAT invoice in respect of that transaction. The main information that the VAT invoice should contain are:

    1. the words “VAT INVOICE”;

    2. the name, business address, VAT Registration Number and business registration number of the business;

    3. its serial number and date of issue;

    4. the quantity/description of the goods/services transacted;

    5. the value of the sale and the amount of VAT charged; and

    6. the purchaser’s full name.

    A claim for refund will not be entertained unless same is supported by a proper VAT invoice/receipt issued under the above provisions of Value Added Tax Act.

  6. No refund of VAT shall be made to a person where the application is made more than 12 months from the date of the VAT invoice or receipt.

Documents

The First Application for refund must be accompanied by the following documents:

  1. In case of purchase of house/ apartment from a property developer:

    Original Receipt of payment issued under Section 19(2) (c) & details of the Transcription volume of the property.

  2. In case of construction with a building contractor / mason:

    1. Building and Land Use permit on the applicant’s name;

    2. construction plan;

    3. Original VAT invoices issued under Section 20 of the VAT Act by contractor

  3. Evidence of income, e.g. payslip for employee or income statements for self employed;

  4. Contract/agreement with building contractor/property developer (with the BRN or NID of contractor, builder, property developer);

For subsequent applications, only original VAT invoices must be submitted in hardcopy for verification.

All documents and VAT invoices can be forwarded by post or submitted to the MRA Head Office together with the Full Name of Applicant, NID and the acknowledgement ID, received upon application from our E-Services facilities. No documents and/or VAT invoices will be considered without submission of the Acknowledgement ID for each application.

Once the documents are verified, it will be forwarded back to the applicant.

NOTE: In case of incomplete and incorrect information, the application for refund will not be entertained unless the missing information is submitted at this Office.

General information for Electronic Filing (e-Filing) of your application for refund of VAT on residential building.

Kindly read the instructions below before starting to file your application

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

  2. Ensure you have all the particulars of the documents and information for making the application handy.

  3. Kindly note that it is the Applicant’s responsibility to make a correct and complete declaration.

  4. Ensure that you provide your email address and telephone number as it will be used by MRA to communicate with you.

  5. On successful submission of the application, an acknowledgement ID will be displayed on your screen, followed by an email and text message confirming same. If you have not received an acknowledgement ID, the submission is incomplete. Please take necessary actions to correctly submit your application.

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