Mauritius Gazettes Ruling on Invoicing, Input VAT for Supplies Made When Registration Was Required

The Mauritian Official Gazette July 5 published VAT Ruling No. 121, clarifying invoicing and input VAT rules for supplies made when VAT registration was required. The taxpayer, a company, was assessed VAT on taxable supplies it made after exceeding the VAT registration threshold but not registering. The taxpayer sought clarification as to whether it should now charge its client VAT on the supplies, and whether the client could deduct input VAT. The Revenue Authority clarified that under the VAT Act: 1) the taxpayer couldn’t now charge the client VAT and issue invoices for the supplies; and 2) the client wasn’t ...