Mauritius Introduces New Option for Online VAT Registration

Mauritius Introduces New Option for Online VAT Registration

The Mauritius Revenue Authority (MRA) has issued a communiqué announcing the introduction of a new option for online VAT registration.

The Mauritius Revenue Authority (MRA) is informing the public that the MRA and the Corporate and Commercial Registration Department (CBRD) have jointly developed a new mechanism for the company’s online VAT registration.

When submitting an online application to the CBRD for company registration, the applicant will henceforth be required to provide detailed information regarding VAT registration. Immediately after registering with the CBRD as a legal entity, the MRA will notify the company of its VAT payer status and the assigned VAT registration number.

If the company is registered as a VAT payer, the effective date of the VAT registration will be (whichever comes later):

• the date of the beginning of the company’s activity, stated in the application;
• registration date.

If the company was not registered as a VAT payer at the time of registration and after that:

• is responsible for mandatory registration as a VAT payer;
• can voluntarily register as a VAT payer;
• the company will have to apply for VAT registration directly to the MRA.

Further professional advice should be sought for each particular case. Our firm does not accept any responsibility for any loss or damage occurring by acting on the basis of this information. Also, please visit our website for further updates.