Mauritius VAT changes
The Mauritius VAT compliance regime is changing following this week’s 2015/16 budget.
Then changes include:
- The VAT registration threshold is to rise to MUR6 million per annum
- VAT exemptions for plant and equipment for the oil extraction and production industry
- An import VAT exemption for organic produce is to be introduced
- The levy on telephone SMS messages is being scrapped from July
- Companies with a turnover below MUR 10 million may opt for monthly VAT returns instead of quarterly
The standard VAT rate in Mauritius is 18%.
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