Turnover less than Rs. 10 million – Quarterly return
A person may opt to submit monthly returns (beneficial for those supplying zero-rated supplies)
Turnover more than Rs. 10 million – Monthly return
A person who is required to submit monthly return is liable to submit a list of taxable supplies made to any person, other than supplies by retail showing the invoice number and value of supply.
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.