Mauritius VAT changes

The new Mauritius 2016/17 budget has introduced a range of VAT changes – although the standard VAT rate of 15% remains unchanged.

The principle changes include:

• Relief at VAT deregistration for VAT claimed in prior periods
• B2B Services supplied by non-resident suppliers are now subject to 15% VAT
• VAT remittances should now be electronic wires
• VAT is due at the time of supply rather than the time of invoicing if materially difference
• Goods removed from the VAT net include: 3D printing; cereals; video camera; hospital furniture; and autobus manufacturing

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