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..