VAT Filing in Mauritius — A Plain-English Guide for Small Businesses

VAT — Value Added Tax — is the most common tax obligation for small businesses in Mauritius. If your taxable supplies exceed Rs 3 million per year, you must register for VAT. Once registered, you must charge VAT at 15% on taxable supplies, file quarterly returns, and keep proper records. Here is a plain-English overview of what that means in practice. For the latest thresholds, see the MRA.

When Do You Need to Register?

VAT registration becomes compulsory when your taxable supplies exceed Rs 3 million in a twelve-month period. This threshold was lowered from Rs 6 million on 1 October 2025. Certain professions listed in the 10th Schedule to the VAT Act must register regardless of turnover. For the latest numbers, see our VAT threshold guide for 2026. If you are close to the threshold, it is worth consulting an accountant — our VAT registration walkthrough can help you prepare, and voluntary registration is also an option if you want to reclaim input VAT on business purchases.

What Does “Charge VAT” Actually Mean?

When you make a taxable supply, you add 15% VAT to the price and collect it from your customer on behalf of the MRA. You then account for output and eligible input VAT in the return for your assigned filing period. If your input tax exceeds your output tax, you can claim a refund. Learn more about input VAT claims to make sure you are not leaving money on the table.

Filing Periods and Due Dates

The MRA assigns a filing frequency and tax period. Some registered persons file monthly and others quarterly; do not assume the period from turnover alone. Check your MRA account for the exact return period and due date. Each return should include reconciled taxable supplies, output VAT, eligible input VAT, and adjustments. Late filing or payment can have consequences under current rules.

What Records You Need to Keep

The MRA requires you to maintain complete records of all invoices issued and received, bank statements, purchase receipts, and any customs documents for imports or exports. These records must be retained for a minimum of five years. Digital records are acceptable — and in many cases preferable, because they are easier to search and less likely to be lost.

At a minimum, your invoicing system should capture: the date of supply, a description of goods or services, the consideration (price), the VAT charged, and the VAT registration numbers of both supplier and customer. This is not optional — it is what the MRA expects to see during a compliance review.

Common Pitfalls

The most frequent mistakes are: failing to charge VAT on taxable supplies, claiming input VAT on exempt purchases, not issuing proper VAT invoices, and missing filing deadlines. A simple habit — reviewing your invoices monthly rather than scrambling at quarter-end — catches most of these before they become problems.

Making It Easier

You do not need expensive software to file VAT correctly. What you need is a system that records every transaction accurately, generates compliant invoices, and gives you a clear view of your output and input tax. Whether that is a well-organised spreadsheet or a purpose-built tool like Fanal, the important thing is consistency. The businesses that handle VAT without stress are the ones that never let their records get behind.