VAT and the export question
VAT Registration & Returns in Mauritius
Mauritius applies VAT, and most Global Business Companies find their services are zero-rated rather than exempt.
GCC business setup specialists
Zero-rated is not the same as outside scope
Global Business Companies serving overseas clients commonly supply zero-rated services, which is different from being outside the VAT system. The distinction matters because zero-rating can allow input tax recovery while exemption does not.
- Registration assessed rather than applied for by reflex
- Zero-rating position documented, not assumed
- Returns prepared from reconciled records
20+
Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
7,000+
Companies successfully established.
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What applies
VAT obligations
Which apply depends on turnover and the nature of your supplies.
| Obligation | Who it affects | What we do |
|---|---|---|
| Compulsory registration | Businesses crossing the turnover threshold | Monitor and register when required |
| Voluntary registration | Businesses below the threshold | Assess whether it is worth it |
| VAT returns | Registered businesses | Prepare and file each period |
| Zero-rated supplies | Exported goods and services | Document the basis |
| Exempt supplies | Certain financial and other services | Assess the input tax consequences |
| Input tax recovery | Registered businesses | Ensure claims are supported |
Registration thresholds, rates and treatment are set by the Mauritius Revenue Authority and change. Your position is assessed against current rules before filing.
How it works
Getting VAT right
The treatment question is settled before invoices go out.
01
Assess
Your turnover and the nature of your supplies, and whether they are standard-rated, zero-rated or exempt.
02
Register and set up
Registration where it applies, with invoice formats and records set up to support the treatment you are applying.
03
File and support
Returns prepared and filed each period, with evidence retained for zero-rated supplies.
To assess your position
What we need to look at
The export evidence is the substantive part.
- Turnover for the last twelve months
- Expected turnover for the next twelve months
- Whether you supply goods, services or both
- Where your customers are located
- Evidence of services being exported
- Sample sales invoices in use
- Sample purchase invoices
- Whether any supplies are exempt
- Existing VAT registration details
- Prior VAT returns filed
- Any MRA correspondence
- Accounting records or software in use
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Assessment of whether registration applies
- Advice on zero-rated and exempt treatment
- VAT registration where required
- Invoice format review
- Record-keeping set up to support returns
- Periodic VAT return preparation and filing
- Input tax recovery checks
- Deadline tracking
Not included, quoted separately
- MRA fees and VAT payable
- Penalties arising before our engagement
- Voluntary disclosures for prior periods
- Representation in a VAT audit
- Customs duty advice
- Accounting software licences
- Indirect tax in other countries
- Backlog bookkeeping
Verify independently
Official Mauritian authorities
We file directly with these bodies on your behalf.
Corporate and Business Registration DepartmentFinancial Services CommissionMauritius Revenue AuthorityEconomic Development BoardRegistrar of CompaniesIndustrial Property Office
Questions
Mauritius VAT — FAQs
Do Global Business Companies pay VAT?
They are within the VAT system, but services supplied to overseas clients are commonly zero-rated. That is different from being outside the system and the distinction affects input tax recovery.
When must I register?
Once turnover crosses the registration threshold, or voluntarily below it. We assess rather than registering by default.
What evidence do I need for zero-rating?
Documentation showing the supply was genuinely exported. Applying zero-rating on assumption, without evidence, is a common and expensive error.
What is the difference between zero-rated and exempt?
Zero-rated supplies generally allow input tax recovery; exempt supplies do not. Which applies to you affects your net position materially.
What if I registered late?
Penalties apply and accumulate. The position is usually recoverable and better addressed immediately.
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