Mauritius - Apply for Value Added Tax (VAT)

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Procedure

Apply In Person

1. To apply for Value Added Tax (VAT), the applicant should make the application to the Mauritius Revenue Authority (MRA). Please view the MRA contact details through this link contact details.
2. Visit the MRA office and collect the application form at the reception or download the form through the MRA website: Downloadable Forms (Please select “VAT Forms” under “VAT” to download the application form.) Please download the application form accordingly. Note that for compulsory registration of the VAT should download the application form under VAT1 VAT Registration Form/Notes VAT 1
3. Read and complete the application form accordingly and attach the copies of the required documents to the application form in a single file.
4. Then visit the MRA office and submit the application to the MRA official at the VAT registration desk.
5. The MRA official will verify the application and check if it meets the required merits for the registration.
6. After the verification process and all the provided details in the application form checks out, the official will enter the applicant’s data into the MRA system.
7. Then the VAT certificate with the VAT number attached to it will be generated and issued to the applicant.

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Required Documents

• Application form for VAT registration.
• National Identification Card.
• Business registration license.
• Any other required document by the MRA.

Office Locations & Contacts

Director-General, Mauritius Revenue Authority
Address: Ehram Court, Cnr Mgr. Gonin & Sir Virgil Naz Streets, Port Louis.
Helpdesk: 207 6000
Fax: 211 8099
Email: [email protected]
Please view the MRA Office Locations and Contacts information through this link MRA Contact details

Eligibility

Individuals are eligible to apply for the VAT registration through the following categories:

Compulsory Registration An individual has an obligation to register for VAT purposes where:

• His/Her annual turnover of taxable supplies exceeds or is likely to exceed Rs 6 Million.
• He/She 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/She keeps proper records of his business.
• He/She has been discharging his obligations under revenue laws.

Fees

Explain the fee structure which is required for obtaining the certificate/document.

Validity

• The VAT registration is valid forever unless you cancel your registration.

Documents to Use

• VAT Registration Form/Notes VAT 1

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• The application is processed within one day.

Related Videos

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

Please provide other instructions related to the certificate/documents.
e.g. The state office holds birth records since January 1908.

Required Information

• Applicant details.
• Turnover.
• Business transfer.
• Regisration details.

Need for the Document

• The VAT registration proves that an individual is registered for taxation of their goods and services as required by law.

Information which might help

• VAT FAQs

Other uses of the Document/Certificate

Please explain what are other uses for obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

MAR

Others

More information which might help people.