Mauritius - Request for E-Filing of VAT Returns

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Procedure

Apply Online

1. To Request for E-Filing of VAT Returns, applicants must go to the MRA website at link.
2. The applicant needs to click on the ‘E-Filing’ tab, then select on the “Employers” tab.
3. Read the information on the page and then click on the “Register Now” button.
4. The applicant needs to fill in the online registration form with the applicant personal and contact details.
5. The applicant needs to check the information the applicant has entered is correct.
6. Once all details are confirmed, complete the registration process by submitting the form.
7. Upon successful registration, he/she will receive an email with the applicants account details.
8. Then the applicant should Log in to the applicant account using the username and password the applicant created when registering for online services on the MRA website at link.
9. Once the applicant has logged in, the applicant selects the taxable period, whichever is applicable and click "Start Filing" to access the applicant online form.
10. Applicants should ensure that their TAN, Name, Taxable Period, and Correspondence Address are correctly filled in on the form.
11. If any of these element's change, the applicant must fill out a "Personal Data Change Form" which is available here link or MRA Service Counter and submit it to the MRA.
12. Ensure that the applicant have all the necessary information before starting to fill the return.
13. When filing the return, enter a valid e-mail address in order to get an acknowledgment from MRA confirming that the applicant return has been received and is being processed.
14. The applicant can move from one field to another by pressing the tab key on the keyboard. Additionally, when entering figures into the form, the corresponding taxes will be calculated automatically.
15. To make use of this payment facility, the applicant should fill in a "PLACH Direct Debit Mandate Form" available here link or MRA Service Counter and send it to MRA Head Office before the due date for filing the return for onward processing to the applicant bank. Taxpayers, who have already availed themselves to this payment facility, need not fill in a new "PLACH Direct Debit Mandate Form".
16. Once the applicant has submitted the return online, he/she will not be able to access a copy of the form. Therefore, it is important that the applicant print a copy of the form before the applicant submit it.
17. Finally, after submitting the form, the applicant should print the confirmation acknowledgement for payment.
18. The submission process involves entering the VAT return details, verifying the information, and submitting the return in Mauritius.
19. The MRA will then review the return and issue a confirmation of receipt. If the return is approved, the business will be able to view the VAT due, the amount of VAT collected, and the amount of VAT claimed.
20. The processing time for this procedure is 3-5 business days, depending on the complexity of the case.

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Required Documents

• VAT Registration Certificate
• Valid Identification Document (ID Card or Passport)
• Proof of Address
• Company Registration Certificate
• Bank Account Number
• Contact Details (Email Address, Phone Number and Physical Address)
• Signed Authorization Letter
• Authorization of a Representative (if applicable)
• Proof of Payment for the E-Filing Service (if applicable)

Office Locations & Contacts

Mauritius Revenue Authority  
Tax Administration -+ 230 207 6000 - [email protected]
Custom House - Head Office - +230 202 0500 / 01 - [email protected]
Customs - SSR Arrival - +230 637 6446 - [email protected]
Customs - PATS - +230 603 2200 / 6800 - [email protected]
Contact link
MRA Help Desk on 207 6000 is available during office hours from 08 45 to 16 30 on working days to assist employers to file their ROE.

Eligibility

In Mauritius, all businesses registered under the Value Added Tax Act are eligible to file their VAT returns electronically. This includes companies, partnerships, sole traders, and other entities.

Fees

• A fee for this procedure is has to be paid as per the authority’s request.
• Please note that, where the VAT return is submitted after the due date mentioned above, a penalty for late submission of Rs 2,000 per month or part of the month up to a maximum of Rs 20,000 (Rs 5,000 in the case of a small enterprise) is applicable.
• In addition, where the tax due is paid after the due date, a penalty for late payment of 10% (2% in the case of a small enterprise) and interest of 1% per month or part of the month is applicable.

Validity

This is valid for one year from the date of issue.

Documents to Use

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Sample Documents

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Processing Time

The processing time for this procedure is 3-5 business days, depending on the complexity of the case.

Related Videos

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

General Information for Electronic Filing of Quarterly/Monthly VAT Return and Payment of Tax:

• Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or Mozilla Firefox as browser to file their return.
• Taxpayers will be able to submit only one VAT return at a time. In case they wish to amend the figures in a return already submitted, please include the change as a VAT adjustment in the VAT Account section of their VAT return for the next quarter or month.
• A statement showing the details of the adjustment must be sent to MRA and the net figure should be shown indicating clearly whether it is an increase or decrease.
• In case of credit for VAT paid under section 21(9) the certified inventory under section 21(10) should also to be sent to MRA.

Required Information

• Employee’s details, including name, address, contact number, and National Identity Card (NIC) number.
• Details of the employer, including name, address, contact number, and registration number.
• Details of the employee’s salary and other income.
• Bank account details
• Taxpayer Identification Number (TIN)
• Details of any other income (if any)

Need for the Document

• The E-Filing of VAT Returns in Mauritius is necessary to ensure that businesses comply with the legal requirements related to the filing of Value Added Tax (VAT) returns.
• It helps the Mauritian Revenue Authority (MRA) to accurately track and monitor the filing of VAT returns and ensure that businesses are paying the right amount of taxes.

Information which might help

• The Mauritius Revenue Authority (MRA) introduced the Electronic Filing of Value Added Tax (VAT) returns in April 2015. This system allows businesses to submit their VAT returns electronically directly to the MRA. The process is relatively simple and straightforward and can be completed within a few minutes.
•  The process begins with the business registering for the E-Filing system. This can be done online through the MRA’s website. Once registration is complete, businesses can log into the system and submit their VAT returns. The submission process is made up of several steps, including entering the details of the VAT return, verifying the information, and submitting the return.
•  The MRA will then review the return and issue a confirmation of receipt. If the return is approved, the business will be able to view the VAT due, the amount of VAT collected, and the amount of VAT claimed. The system also provides businesses with the ability to view their returns and make corrections if necessary.
•  Overall, the E-Filing of VAT returns in Mauritius is an efficient and convenient way for businesses to submit their returns. The process is quick and easy to understand, and the MRA’s website provides comprehensive information and guidance on the process. This makes it easier for businesses to submit their returns accurately and on time.

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

Link

Others

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