Mauritius VAT changes

Sat 6th Aug 2016

The new Mauritius 2016/17 budget has introduced a range of VAT changes – although the standard VAT rate of 15% remains unchanged.

The principle changes include:

  • Relief at VAT deregistration for VAT claimed in prior periods
  • B2B Services supplied by non-resident suppliers are now subject to 15% VAT
  • VAT remittances should now be electronic wires
  • VAT is due at the time of supply rather than the time of invoicing if materially difference
  • Goods removed from the VAT net include: 3D printing; cereals; video camera; hospital furniture; and autobus manufacturing

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