Compulsory Registration

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

Deregister for VAT

VAT registered persons who wish to be deregistered for VAT will have to submit a request for the cancellation of their VAT registration to the Director- General of the MRA.

Refunds

A VAT registered person may make a claim for repayment in respect of capital goods where the excess in the return includes allowable input tax amounting to more than Rs100,000 on:

Rodrigues VAT Registered person

VAT Registered persons in Rodrigues should pay their tax at Rodrigues MRA Outpost, Clyderlex Building, Port Mathurin.

Submission of VAT Returns

Turnover less than Rs. 10 million – Quarterly return

Supply of goods and services

VAT is chargeable on the supply of goods or services at a definite time, called the time of supply. This time of supply becomes the tax point and the supply must be accounted for by reference to that point in time.

Turnover of taxable supplies

In order to calculate the turnover of his taxable supplies, a person has to add the value of all taxable supplies he makes at all his places of business in Mauritius (including Rodrigues), including the value of the zero-rated supplies. However, he should exclude the value of capital goods disposed of and that of exempt supplies. Disbursements on behalf of customers should also be excluded.

VAT registeration

If a person is required to be registered for VAT or if he wishes to apply for voluntary registration, he must obtain from the MRA the appropriate Application for Registration Form as follows:

VAT System

If a person is in business, as soon as the turnover of his taxable supplies exceeds the prescribed limit, he becomes a taxable person. However, if he is engaged in a specified business or profession, he is a taxable person irrespective of the turnover of his taxable supplies.