VAT Registration Mauritius: MRA VAT Guide 2026
A practical guide to the current Mauritius VAT registration threshold, taxable goods and services, returns and review responsibilities.
MRA VAT is value added tax administered by the Mauritius Revenue Authority. This guide explains VAT registration in Mauritius, the standard rate, treatment of taxable goods and services, return periods and the records a business should review.
What is the standard MRA VAT rate?
The standard VAT rate is 15% on taxable supplies. Some supplies are zero-rated or exempt, so a business should classify each supply using the current Value Added Tax Act and MRA guidance rather than applying 15% to every sale.
VAT registration in Mauritius: current threshold
The MRA states that the compulsory VAT registration threshold was reduced from Rs 6 million to Rs 3 million under changes introduced by the Finance Act 2025. A person whose turnover of taxable supplies exceeds or is likely to exceed Rs 3 million must apply for compulsory registration. Some prescribed activities can require registration regardless of turnover.
Use the current MRA VAT registration guidance to confirm whether the threshold, a compulsory category or voluntary registration applies to the business.
How to apply for VAT registration
- Review taxable-supply turnover and whether a compulsory business category applies.
- Use the MRA's VAT registration or simplified registration facility.
- Provide the requested identity, BRN or TAN, business activity and turnover information.
- Confirm the effective date shown by MRA before charging VAT.
- Display and retain the registration documents required by the current MRA guidance.
MRA VAT on goods and services
VAT can apply to supplies of goods or services, but the correct treatment depends on the nature, place and time of supply and whether the item is taxable, zero-rated or exempt. Keep the product or service classification and supporting source visible so staff do not guess from the customer name or invoice description.
Monthly or quarterly VAT returns
MRA guidance states that registered persons submit either monthly or quarterly returns. A person with annual turnover of taxable supplies not exceeding Rs 10 million is normally required to submit quarterly returns. Confirm the assigned period and current deadline in the MRA account rather than relying on a generic calendar.
Input VAT and supporting records
A registered person may claim allowable input tax subject to the applicable rules and supporting documents. Reconcile purchase records, tax invoices, output VAT, adjustments and exceptions before approving a return.
How Codeblix supports VAT review
Codeblix can organise configured sales, purchase and tax-code records and prepare reviewable reports. The business or its authorised tax professional remains responsible for classification, adjustments, return validation and submission through the official MRA facility.
Related Mauritius tax pages
See the VAT return workflow, MRA reporting page and MRA e-invoicing guide.
Key points
- ✓ The standard VAT rate is 15% on taxable supplies
- ✓ The current compulsory registration threshold is Rs 3 million of taxable supplies
- ✓ Some prescribed activities can require registration regardless of turnover
- ✓ Returns may be monthly or quarterly depending on the assigned period
- ✓ Tax classification, review and submission remain the taxpayer's responsibility
FAQ
What is MRA VAT?
MRA VAT is value added tax administered by the Mauritius Revenue Authority. The standard rate is 15% on taxable supplies, while some supplies are zero-rated or exempt.
What does VAT MRA mean?
VAT MRA is a common search phrase for Mauritius VAT information administered by the Mauritius Revenue Authority. Use current MRA guidance for registration, classification, filing periods and deadlines.
What is the VAT registration threshold in Mauritius?
The MRA states that the compulsory registration threshold was reduced to Rs 3 million of taxable supplies under Finance Act 2025 changes. Some prescribed activities can require registration regardless of turnover.
How does MRA VAT apply to goods and services?
Treatment depends on the nature, place and time of supply and whether the goods or services are taxable, zero-rated or exempt. Confirm the classification from current MRA guidance.
Are Mauritius VAT returns monthly or quarterly?
MRA guidance provides for monthly or quarterly returns. A person whose annual taxable supplies do not exceed Rs 10 million is normally quarterly, but the registered person should confirm the assigned period and deadline.
Does Codeblix submit a VAT return automatically?
Codeblix can prepare records and reports for review. The taxpayer or authorised tax professional remains responsible for validating and submitting the return through the official MRA facility.