Mauritius Tax Agency Announces Updated VAT Registration Requirements

The Mauritian Revenue Authority Sept. 12 issued a communique on the updated VAT registration requirements, effective Oct. 1. The communique states that: 1) VAT registration is required for businesses with annual taxable supplies exceeding or likely to exceed 3 million Mauritian rupees (US$66,262), and for holders of a Pleasure Craft License issued by the Tourism Authority for a pleasure craft more than 12 meters long used for commercial purposes; 2) registration can be completed on the Revenue Authority’s official website; 3) registered taxpayers must charge VAT on all non-exempt supplies from Oct. 1; and 4) failure to register may result ...