How does a person become VAT registered in Mauritius?

How is the turnover of taxable supplies calculated?

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 exclude

How does a person become VAT registered in Mauritius?


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

1. Form VAT 1- applicable to a person whose turnover exceeds the prescribed limit or who wishes to apply for voluntary registration.

1. Form VAT 1A- 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

1. 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.

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.

What about VAT returns?

If a person is registered for VAT, the MRA will issue to him at regular intervals an appropriate number of return forms [Form VAT 3] which include notes explaining how to fill them. Labels showing the name, address and VAT Registration Number of the registered person will also be affixed on the returns. The return with the appropriate label has to be used and the taxable period to which the return relates must be inserted in the space provided. The return must reach the MRA by the due date, which is 20 days from the end of the taxable period to which the return relates

When does a person start to charge to VAT?

A person is authorized to charge VAT as from the date of registration shown on the Certificate of Registration.