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:
Form VAT1 - applicable to a person whose turnover exceeds the prescribed limit or who wishes to apply for voluntary registration.
Form VAT1A - applicable to a person whose turnover does not exceed the prescribed limit but who is engaged in any business or profession specified in Part I of the Tenth Schedule to the Act.
Form VAT 1B - applicable to a person engaged in any business specified in Part II of the Tenth Schedule to the Act
The person must then fill in the form and send it with all the required information to the MRA.
Moreover, a person willing to be registered for VAT can make an application in this respect when being registered as a business through the Corporate and Business Registration Integrated System (CBRIS).
Where the MRA is satisfied that the person is required to be registered or may be registered voluntarily, a Certificate of Registration will be issued to him.
Compulsory Registration
An individual has an obligation to register for VAT purposes where:
1. his annual turnover of taxable supplies exceeds or is likely to exceed
Rs 6 Million or;
2. he is engaged in any business or profession specified in the Tenth Schedule
to the VAT Act irrespective of his turnover of taxable supplies.
Voluntary Registration
Any person in the course or furtherance of his business makes taxable supplies
may apply for voluntary registration if he satisfies the Director-General that:
• he keeps proper records of his business;
• he has been discharging his obligations under revenue laws.
Disclaimer: The information in this article is based on information published by the Mauritian Revenue Authority. We suggest that you do not act solely on material contained in the article as the nature of the information contained herein is general and may in certain circumstances be subject to misinterpretation. In addition, the article may not include all legislative adjustments which could be made in the near future. Consequently we recommend that our advice be sought when encountering these potentially problematic areas. While every care has been taken in the compilation of the article, no responsibility of any nature whatsoever shall be accepted for any inaccuracies, errors or omissions.