Mauritius VAT Guide 2026: Rates, Registration, Filing
Complete VAT guide for Mauritius businesses. Rates, registration, filing, and compliance.
Value Added Tax (VAT) in Mauritius is a 15% consumption tax on most goods and services. This guide covers the current rate, the registration threshold, the filing process, and how Codeblix eInvoicing helps you stay compliant.
What is the current VAT rate?
Mauritius VAT is 15% on most goods and services. Some items are zero-rated (exports, certain basic goods) or exempt (financial services, residential rent). The standard rate has been 15% since 2022.
Who must register for VAT?
You must register for VAT if your annual turnover exceeds MUR 6 million. Registration is also required for certain business activities regardless of turnover (e.g. import/export businesses above MUR 6M). Once registered, you must charge VAT on your taxable supplies and file quarterly VAT returns on the MRA portal.
VAT registration threshold
The threshold is MUR 6 million in annual turnover. Below this, you are not required to register but may do so voluntarily. Crossing the threshold triggers registration within a defined period.
How to register for VAT
- Confirm your turnover has crossed or is about to cross the MUR 6M threshold.
- Log in to the MRA portal and complete the VAT registration form.
- Provide your BRN, TAN, business activity, and expected turnover.
- Receive your VAT registration confirmation and effective date.
- Begin charging VAT on your taxable supplies from the effective date.
How to file a VAT return
VAT returns are filed quarterly on the MRA portal:
- Q1: January-March, due by end of April
- Q2: April-June, due by end of July
- Q3: July-September, due by end of October
- Q4: October-December, due by end of January
The return auto-populates from your MRA-approved EBS transaction report. You review, adjust if needed, and submit on the MRA portal.
Input VAT credit
You can claim input VAT credit on business purchases. Your MRA-approved EBS records both output VAT (on your sales) and input VAT (on your purchases) and the net amount is your VAT payable (or refundable).
Common VAT mistakes to avoid
- Charging VAT on zero-rated or exempt supplies.
- Missing the registration threshold and continuing to operate unregistered.
- Filing late (penalties apply).
- Not claiming input VAT on business purchases.
- Mixing personal and business expenses.
How Codeblix eInvoicing helps with VAT
- Auto-calculates output VAT on every fiscalised invoice.
- Records input VAT on purchase bills.
- Generates the quarterly VAT return ready for filing on the MRA portal.
- Maintains the transaction report required for MRA audits.
- Integrates with MRA fiscalisation so the chain is intact.
Internal links
Read our complete MRA e-invoicing guide, VAT calculator feature, and VAT returns in Codeblix eInvoicing.
Key points
- ✓ Standard Mauritius VAT rate is 15%
- ✓ Registration threshold is MUR 6 million annual turnover
- ✓ Quarterly VAT returns filed on the MRA portal
- ✓ Input VAT credit available on business purchases
- ✓ Codeblix eInvoicing auto-calculates VAT and generates the return
FAQ
What is the current VAT rate in Mauritius?
15% on most goods and services. Some items are zero-rated or exempt.
When must I register for VAT?
When your annual turnover crosses MUR 6 million. You must register within a defined period after crossing the threshold.
How often must I file a VAT return?
Quarterly. The MRA portal has the four quarter windows and corresponding deadlines.
Can I claim input VAT?
Yes. You claim input VAT on business purchases via your quarterly VAT return. Your MRA-approved EBS records both output and input VAT.
What if I file late?
Penalties apply. The MRA also charges interest on late payments. File on time to avoid penalties.
Does Codeblix eInvoicing generate the VAT return?
Yes. Codeblix eInvoicing generates the quarterly VAT return ready for filing on the MRA portal. The data is auto-populated from your fiscalised invoices.