From 1 January 2026, Mauritius will apply VAT to digital and electronic services supplied by non-resident providers. The Mauritius Revenue Authority (MRA) has published guidance to help foreign suppliers understand and meet their new VAT obligations.
This change brings Mauritius in line with global VAT trends, ensuring tax is collected where digital services are consumed.
Digital services in scope
VAT applies to the following digital services supplied by non-resident providers:
- Images or texts – photographs, screensavers, e-books, and other digitised documents
- Audio-visual content – music, films, TV shows, games, and on-demand programmes
- Software and applications – including software maintenance
- Website services – website supply and web hosting
- Advertising services – advertising space on websites
- Online publications – online magazines
- Remote maintenance – distance maintenance of programs and equipment
VAT registration requirements
Any foreign supplier providing in-scope digital or electronic services to customers in Mauritius must register for VAT, regardless of turnover.
If a foreign supplier’s taxable supplies in Mauritius exceed, or are likely to exceed, MUR 3 million (or equivalent in foreign currency), the supplier must appoint a tax representative with a permanent establishment in Mauritius.
Appointing a tax representative
The tax representative must be legally authorised to represent the foreign supplier before the MRA and may include:
- Certified Public Accountants
- Tax advisory firms
- Legal firms with tax expertise
- Tax agents or consultants authorized under the MRA Act
- Any other person authorized by the MRA
Impact on reverse charge and B2B supplies
Reverse charge no longer applies once a foreign supplier is VAT registered in Mauritius.
For supplies to VAT-registered Mauritian businesses, the registered foreign supplier must:
- Charge VAT on the supply
- Report all such supplies to the MRA
What this means for non-resident suppliers
Non-resident digital service providers supplying into Mauritius should assess their exposure. Early registration, system readiness, and local representation (where required) will be key to ensuring ongoing compliance and avoiding disruption. This framework aligns Mauritius with global trends for taxing digital services supplied by non-residents, ensuring that foreign suppliers contribute VAT in the country where the consumption occurs.
Work with indirect tax experts
At Fintua, we help businesses navigate regulatory changes with clarity and confidence. From VAT compliance to multi-jurisdictional tax processes, our experts and technology keep you ahead of change.
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Authors
Lisa Dowling
Specialising in International VAT Compliance solutions, Lisa brings a wealth of knowledge and insight in her dealings with a host of international clients ranging from start-ups through to multinationals. With 21 years VAT experience behind her, Lisa has managed VAT compliance issues and solutions globally for over 11 years. Fintua have 12,000 + corporate clients in over 109 countries and many of these are members of the Fortune 500.
