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.

Kindly click as appropriate:

  • Explanatory video on "What are the information required on VAT invoice?"



  • Explanatory video on "Verification of receipt in all VAT registered shops?"



  • Explanatory video on "Why shoud you claim for a receipt after each purchase?"



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