A person has to apply for compulsory registration in any of the following circumstances :

a. If in the course or furtherance of his business he makes taxable supplies and the turnover of the taxable supplies exceeds or is likely to exceed Rs 6 million.
b. His turnover does not exceed the specified limit, but he is engaged in any of the businesses and professions mentioned below :
 

1. Accountant and/or auditor
2. Advertising agent
3. Adviser including investment adviser and tax adviser
4. Architect
5. Attorney and/or solicitor
6. Barrister having more than 2 years standing at the Bar
7. Clearing and forwarding agent under the Customs Act
8. Consultant including legal consultant, tax consultant, management consultant and management company other than a holder of a management license under the Financial Services Development Act 2001
9. Customs house broker under the Customs Act
10. Dealer in liquor and alcoholic products (wholesale) under the Excise Act
11. Engineer
12. Estate agent
13. Land surveyor
14. Marine surveyor
15. Motor surveyor
16. Notary
17. Optician
18. Project manager
19. Property valuer
20. Quantity surveyor
21. Sworn auctioneer
22. General sales agent of airlines
23. Agent in the importation of second-hand motor cars or other motor vehicles

c. He is engaged in any of the businesses specified below, irrespective of the turnover of his taxable supplies :

1. Banking by a company holding a Banking Licence under the Banking Act in respect of its banking transactions other than with non residents and corporations holding a Global Business Licence under the Financial Services Development Act 2001.
2. Management services by a holder of a management licence under the Financial Services Development Act 2001 in respect of services supplied other than those supplied to corporations holding a Category 1 Global Business Licence or a Category 2 Global Business Licence under the Act (now converted to Authorised Companies).
3. Services in respect of credit cards issued by companies other than banks to merchants accepting such credit cards as payment for the supply of goods.
A person who, in addition to his employment, is engaged in any of the businesses or professions specified in (b) or (c) above must also register for VAT.

Once a person is registered for VAT, his registration will cover all the business activities at all his places of business in Mauritius (including Rodrigues).

Any taxable person who does not apply for compulsory registration under section 15 to the VAT Act, shall be liable to pay to the Director-General a penalty of 5,000 rupees for every month or part of the month from the taxable period in respect of which he is liable to be registered as a registered person up to the month immediately preceding the month in which the application for registration is submitted, provided that the total penalty payable shall not exceed 50,000 rupees.