Who is required to be registered for VAT in Mauritius?

Who is required to be registered for VAT in Mauritius?

A person has to apply for compulsory registration in any of the following circumstances :
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 2,000,000

His turnover does not exceed the specified limit, but he is engaged in any of the businesses and professions mentioned below:


 Accountant and/or auditor
Advertising agent
Adviser including investment adviser and tax adviser
Architect and/or draughtsman
Attorney and/or solicitor
Barrister having more than 2 years standing at the Bar
Clearing and forwarding agent under the Customs Act
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
Customs house broker under Customs Act
Engineer
Estate agent
Land surveyor
Marine surveyor
Motor surveyor
Notary
Optician
Project manager
Property valuer
Quantity surveyor
Sworn auctioneer
General sales agent of airlines
Dealers registered with the Assay Office under the Jewellery Act

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

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 FSD Act 2001.

(i) Insurance agent under the Insurance Act except the business in respect of contracts of life insurance entered into prior to 10 January 2003.

(ii) Insurance broker under the Insurance Act except the business in respect of contracts of life insurance entered into prior to 1 October 2003.

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.

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)