Mauritius: VAT reverse charge mechanism | KPMG | GLOBAL
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Mauritius: VAT reverse charge mechanism on supply of services

Mauritius: VAT reverse charge mechanism

An amendment concerns applicability of the value added tax (VAT) reverse charge on a supply of services received from abroad.


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Traditionally, the VAT reverse charge mechanism applied to VAT registered persons only. The Finance Act 2016 included a provision to extend applicability of the VAT reverse charge mechanism to non-VAT register persons also. This amendment was scheduled to be effective 2 February 2017. However, the tax authority on 31 January 2017 announced that the effective date is being deferred until further notice.


Read a January 2017 report [PDF 192 KB] prepared by the KPMG member firm in Mauritius

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