The rate
The standard rate in Mauritius is 15%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
Who must register
Rs 3 million of annual turnover of taxable supplies, reduced from Rs 6 million with effect from 1 October 2025 by the Finance Act 2025. You must apply for compulsory registration once turnover exceeds or is likely to exceed it. Turnover is the value of all taxable supplies at all your places of business in Mauritius including Rodrigues, counting zero-rated supplies, excluding exempt supplies, capital goods disposed of and disbursements made on behalf of customers. Some businesses must register whatever their turnover: the professions listed in Part I of the Tenth Schedule to the VAT Act (accountant, auditor, advertising agent, adviser, architect, attorney, solicitor, barrister of more than 2 years' standing, clearing and forwarding agent, consultant, customs house broker, wholesale liquor dealer, engineer, estate agent, land, marine and motor surveyor, notary, optician, project manager, property valuer, quantity surveyor, sworn auctioneer, general sales agent of airlines, second-hand vehicle import agent, and the holder of a pleasure craft licence for a commercial craft over 12 metres), plus banks, holders of a management licence, certain credit-card services, and suppliers of digital or electronic services. Voluntary registration is open to anyone making taxable supplies who satisfies the Director-General that he keeps proper records and has met his obligations under the revenue laws. A person making only exempt supplies cannot register. Not applying when you should attracts Rs 5,000 per month, capped at Rs 50,000.
How to register
An application for VAT registration goes to the Director-General of the MRA in the form and manner the MRA approves (VAT Act s.15(1)). It can also be made through CBRIS, the same online platform used for business registration (s.16A). The MRA's Simplified VAT Registration page shows an acknowledgement ID on screen after submission and sends a confirming email. Neither the Act nor the MRA page states a processing time; the MRA SME Help Desk is on 207 6000.
A person whose turnover consists only of zero-rated supplies, or only of zero-rated and exempt supplies, need not apply (s.15(3)). An employee is not caught by the list of professions in Part I of the Tenth Schedule unless also in business in one of them (s.15(2)(b)). A taxable person who fails to apply is deemed registered, and the Director-General allocates the number and certificate anyway (s.15A).
Once registered, the Director-General allocates a VAT Registration Number and issues a certificate of registration that states it (s.17(1)-(2)).
Filing and paying
Registered and filed with Mauritius Revenue Authority (MRA).
Quarterly if your annual turnover of taxable supplies does not exceed Rs 10 million, monthly if it exceeds Rs 10 million. Quarters run to 31 March, 30 June, 30 September and 31 December. A small trader may elect, by irrevocable written notice, to file monthly instead. The return is due within 20 days of the end of the taxable period — but if you both file and pay electronically you get one month, and almost everyone is required to file electronically. Two exceptions override the one-month rule: for the month of May, and for the month of November, the return and payment are due 2 days (excluding Saturdays and public holidays) before the end of June and December respectively. If the last day falls on a Saturday, Sunday or public holiday you may file on the next working day. File through the Taxpayer or Company Portal, or directly at eservices3.mra.mu/vatreturn. Monthly filers must also upload, with each return, a list of taxable supplies made other than by retail, showing invoice number and value, as a CSV or XML annex. If you traded not at all you still file a nil return, and you keep filing until the MRA notifies you that your registration is cancelled.
Penalties for getting it wrong
Late or missing return: Rs 2,000 for every month or part month until it is filed, capped at Rs 20,000 — capped at Rs 5,000 for a small enterprise, meaning annual turnover not over Rs 10 million. Late payment: a penalty of 10% of the tax, reduced to 2% for a small enterprise. Interest runs at 1% per month or part month on tax unpaid, from the date it fell due to the date of payment. Failing to join the electronic system after written notice costs Rs 5,000 a month up to Rs 100,000. If a return goes unfiled for three months past its due date the MRA may publish your name, trading name and address — and, for a company, its directors' names — after giving you 7 days' notice.