VAT Sensitisation Campaign
The Mauritius Revenue Authority (MRA) is embarking into a VAT sensitising campaign as from December 10, 2020, in view of promoting VAT compliance.
Value Added Tax (VAT) is a tax on goods and services. It is chargeable on all taxable supplies of goods and services made in Mauritius by a VAT registered person in the course or furtherance of any business carried on by him. The rate of VAT is 15%.
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:
the words “VAT INVOICE”;
the name, business address, VAT Registration Number and business registration number of the business;
its serial number and date of issue;
the quantity/description of the goods/services transacted;
the value of the sale and the amount of VAT charged.
Customers are requested to claim their VAT invoices for all their purchases made from a VAT registered entity.
In case a VAT registered entity refuses to issue a proper VAT invoice, you are urged to report same to the MRA through the online complaint management system .
You may view the videos for more information on VAT.
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