When Does a Mauritian Business Have to Register for VAT? (Threshold & Steps)

You must register for VAT in Mauritius as soon as your annual taxable turnover exceeds Rs 6 million. Certain professional services (legal, accountancy, consultancy above thresholds) must register regardless of turnover. Registration is done through MRA Tax Connect and usually approved within a few working days.

Compulsory vs voluntary registration

• Compulsory: turnover above Rs 6M, or on specific activity lists.
• Voluntary: anyone below the threshold can register — useful if most of your clients are VAT-registered businesses reclaiming your VAT anyway, or if you have large VAT-bearing input costs.

How to register on Tax Connect

1. Log into Tax Connect with your TAN.
2. Select VAT Registration.
3. Provide expected turnover, activity, and bank details.
4. Submit and wait for the VAT certificate — usually within a week.

What changes once you're VAT-registered

• Charge 15% VAT on all taxable supplies.
• Issue VAT-compliant invoices with your VAT number.
• File quarterly returns (monthly if turnover > Rs 10M).
• Reclaim input VAT on eligible business purchases.

Pros and cons of voluntary registration

Pros: cleaner tax profile, credibility with large buyers, input-VAT reclaim.

Cons: admin overhead, and your prices effectively rise 15% for consumer clients who can't reclaim.

Frequently asked questions

What is the VAT registration threshold in Mauritius?

Rs 6 million in annual taxable turnover.

Can I register for VAT voluntarily?

Yes — useful if you mainly sell to VAT-registered businesses.

How often do I file VAT?

Quarterly by default; monthly if turnover exceeds Rs 10M.

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