How to Register for VAT in Mauritius — Step-by-Step Guide

If your annual turnover exceeds Rs 6 million in Mauritius, you are legally required to register for VAT with the Mauritius Revenue Authority. Even if you are below the threshold, voluntary registration can help you claim input VAT and appear more professional to larger clients.

Who Must Register for VAT?

Under the VAT Act of Mauritius, registration becomes compulsory when your taxable turnover over any consecutive 12-month period exceeds Rs 6 million. You must apply within 21 days of crossing the threshold.

• Compulsory registration — turnover exceeds Rs 6 million.
• Voluntary registration — turnover below Rs 6 million but you want to claim input VAT.
• Non-resident suppliers — if you supply taxable goods or services in Mauritius, you may need to register.

Documents You Need

Before starting your application, gather the following documents:

• Business Registration Number (BRN) certificate.
• National Identity Card or passport of the business owner.
• Proof of business address (utility bill or lease agreement).
• Bank account details for the business.
• Details of expected turnover and nature of business.

How to Apply Online

1. Log in to the MRA's Online Portal at etax.mra.mu using your TAN (Taxpayer Acknowledgement Number).
2. Navigate to Registration Servicesand select "Apply for VAT Registration."
3. Complete the online form with your business details, including BRN, contact information, and nature of supplies.
4. Upload supporting documents (BRN certificate, ID, proof of address).
5. Submit the application. You will receive an acknowledgement receipt with a reference number.

What Happens After You Apply

The MRA typically processes VAT registration applications within 10 to 15 working days. Once approved, you will receive your 12-digit VAT registration number. You are then required to:

• Issue VAT-compliant invoices for all taxable supplies.
• File VAT returns on a monthly or quarterly basis (depending on your turnover).
• Maintain proper records of all taxable transactions for at least 5 years.

Common Mistakes to Avoid

1. Applying late. You have 21 days from the date you cross the Rs 6 million threshold. Late applications may attract penalties.
2. Incomplete documentation. Missing documents delay processing. Make sure everything is uploaded before submitting.
3. Incorrect business details. Double-check your BRN, address, and bank details. Errors can result in rejection.

How Fanal Helps After Registration

Once you have your VAT number, Fanal makes compliance easy. Every invoice automatically includes your VAT number, BRN, and supply type codes. You can track your VAT obligations and prepare for filing without spreadsheets. Try it free today.