A working reference for Mauritian finance teams.

01

VAT in Mauritius — the essentials

The standard VAT rate in Mauritius is 15%. From 1 October 2025, the compulsory VAT registration threshold is MUR 3 million of annual taxable turnover — down from the previous MUR 6 million. Businesses crossing the new threshold must register and start charging VAT on taxable supplies.

Rate

Standard rate: 15% on taxable supplies of goods and services.

Threshold

Compulsory registration at MUR 3 million annual taxable turnover from 1 October 2025 (previously MUR 6 million).

Returns

VAT returns and payments follow the cycle set by the MRA (typically monthly or quarterly depending on turnover and category).

Zero-rated vs exempt

Zero-rated supplies are taxable at 0% (input VAT recoverable). Exempt supplies are outside the scope of VAT (input VAT generally not recoverable).

Reverse charge

Applies to specified imported services and listed cases — the recipient accounts for the VAT due.

Sources: MRA — mra.mu; Mauritius Budget 2025–26. Verify the latest figures and dates with the MRA before relying on them.

02

MRA e-Invoicing explained

The Electronic Billing System (EBS) is the framework set out by the MRA under the VAT (e-Invoicing) Regulations. An EBS transmits invoice data to the MRA in real time; the MRA validates the invoice and returns a unique Invoice Reference Number (IRN) and a QR code, which are shown on the document issued to the customer.

IRN

A unique identifier returned by the MRA for every validated invoice, credit note and debit note.

QR code

Returned alongside the IRN. Lets anyone confirm the invoice was fiscalised.

Scope by turnover

Large taxpayers (turnover above MUR 100M) came into scope from 15 May 2024. A third wave (turnover above MUR 80M) follows in 2025–2026.

Documents covered

Invoices, credit notes and debit notes are all fiscalised through the EBS.

Provider obligations

EBS providers register with the MRA, test in the developer portal, and self-certify against the MRA specification.

Sources: MRA e-Invoicing — mra.mu/e-invoicing; VAT (e-Invoicing) Regulations. Verify the latest scope and timing with the MRA.

03

E-invoicing readiness checklist

Moving to compliant electronic billing is more an operational change than a technical one. The checklist below covers the outcomes you need in place — without revealing implementation details that should be discussed under NDA.

Clean trader master data

BRN, VAT number, registered address, contacts — accurate and current for both your business and your trading partners.

Consistent SKU / item catalogue

Units, descriptions and tax treatments aligned so every invoice line is unambiguous.

Defined tax treatments

Standard-rated, zero-rated, exempt, out-of-scope clearly mapped for each item and service.

Document numbering discipline

A single, attributable numbering convention for invoices, credit notes and debit notes.

Roles and approval flows

Who can issue, who can credit, who can adjust — and recorded for every action.

Period-close discipline

A defined close cadence, with reconciliations and corrections kept on the record.

Aligns to the outcomes assessed against MRA e-Invoicing readiness. Verify your specific scope with the MRA and your accountant.

04

Digital services VAT — from 1 Jan 2026

From 1 January 2026, foreign suppliers of digital and electronic services to Mauritian consumers must register for VAT and charge 15% — regardless of turnover. A local tax representative is required for foreign suppliers above MUR 3 million of taxable turnover.

What is in scope

Digital and electronic services supplied to consumers in Mauritius by suppliers established outside Mauritius.

Rate

15% — the standard Mauritius VAT rate.

Threshold for foreign suppliers

No threshold — the obligation applies from the first taxable supply to Mauritian consumers.

Local representative

Required when taxable turnover of the foreign supplier in Mauritius exceeds MUR 3 million.

Source: Finance Act 2025 — provisions on digital services VAT. Verify the latest with the MRA.

05

Mauritius tax calendar

The cadence of your finance month is set by the MRA. The rhythm below holds for most taxpayers — exact dates depend on your tax category, turnover band, and any extensions the MRA has in force.

VAT return

Filed within the month following the taxable period. Monthly or quarterly cycle assigned by the MRA depending on turnover band and category.

PAYE & NPS / CSG

Monthly filing alongside payroll. Returns and payments are due in the period set by the MRA after month-end, typically before the 21st of the following month.

Social contributions

Reported alongside PAYE through the joint return where applicable. Cadence aligns with the payroll cycle and the MRA monthly schedule.

Annual return of income

Annual filing deadline is set by the MRA per taxpayer category — individuals, companies and partnerships each have their own published cut-off in the MRA calendar.

Calendar dates and bands change each year. Confirm each line above against the current MRA tax calendar before relying on it.

06

Finance & e-invoicing glossary

A short glossary of the terms that matter in Mauritian commerce. Useful when training new finance staff.

EBS

Electronic Billing System — the platform that transmits invoice data to the MRA for real-time fiscalisation.

IRN

Invoice Reference Number — the unique identifier returned by the MRA for every validated invoice.

Fiscalisation

The process of transmitting an invoice to the tax authority in real time for validation, after which it is issued to the customer.

CTC

Continuous Transaction Controls — the family of regulatory approaches that includes real-time fiscalisation.

Reverse charge

A mechanism where the recipient of certain supplies accounts for the VAT due, rather than the supplier.

Zero-rated

A taxable supply at a 0% rate. Input VAT is generally recoverable.

Exempt

A supply outside the scope of VAT. Input VAT on related costs is generally not recoverable.

Definitions are working summaries, not legal definitions. For statutory language, refer to the VAT Act and MRA guidance.