Mauritius Gazettes VAT Ruling Explaining Input VAT for Specific Services

The Mauritian Official Gazette Jan. 6 published VAT Ruling No. 114, explaining input VAT for specific services. The taxpayer provided specific services to clients’ during their visit to Mauritius. The services included the arrangement and payment of expenses related to transportation, hotel, and restaurant booking services, including food and drinks consumed by clients. The taxpayer would charge these costs to clients with a service fee for which VAT was charged. The taxpayer inquired about his eligibility to claim input tax on the said payments. The tax agency explained that under Section 21 of the VAT Act, the taxpayer was eligible ...