VAT Return Preparation Checklist

Gather and review the records you may need before preparing a Mauritius VAT return. Tick items as you work.

Before you prepare the return

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Confirm the return periodUse the period shown in your MRA account. Do not assume it is monthly or quarterly.
Collect sales recordsBring together invoices, credit notes and records of other taxable supplies for the period.
Review purchases and import recordsGather supplier invoices and customs documents. Check supplier and document details before including any input tax.
Check adjustments and correctionsList corrections or adjustments and keep the supporting documents with the period records.
Reconcile totals to your recordsCompare sales and purchase totals with your bookkeeping and investigate differences.
Review unusual or restricted itemsCheck mixed use, exempt activity, specified vehicles, entertainment and other restricted items against current rules.
Check whether a nil return is requiredA registered person may still need to file when there was no activity. Confirm the requirement for your period with the MRA.
Confirm the MRA deadline and submitCheck your account for the due date, then submit through the MRA service. Fanal does not file returns.

MRA Important Dates MRA VAT return guidance Input VAT guide

A checked list does not confirm that a VAT return is complete or correct. Confirm tax treatment and filing requirements with the MRA or a qualified adviser.

Check the filing period and due date

Checked by the Fanal team against MRA VAT guidance and FAQs on 28 October 2026. This list helps organise records; it does not assess a return or individual tax position.

Your MRA account shows the return period and due date that apply to your business. The MRA publishes filing information in its Important Dates calendar, VAT return guidance and VAT FAQs.

This list is a prompt for organising records. It does not calculate a return, decide whether a purchase qualifies for input VAT, or submit information to the MRA. Ask your accountant or the MRA about any item you cannot reconcile.

Frequently Asked Questions

Does this checklist prepare or submit a VAT return?+

No. It helps you organise records and questions for review. Submit the return through the MRA service and follow the instructions for your assigned period.

Do I need to submit a nil VAT return?+

MRA guidance says a registered person may still need to submit a nil return when there were no supplies or purchases. Check the current guidance and your MRA account for your period.