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Mauritius - Obtain Registration of Value Added Tax Act for a Person Engaged in a Business or Profession

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ProcedureEdit

Apply In-Person:

  1. To Obtain Registration of Value Added Tax Act for a Person Engaged in a Business or Profession in person, the applicant has to approach the Mauritius Revenue Authority Contact link or Contact link
  2. Applicant must download the application form from this website link
  3. The applicant must fill in the details of the business or profession being carried out in Mauritius.
  4. The applicant must provide details of the type of business or profession, the location of the business or profession, and the turnover for the previous financial year.
  5. Once the form is completed, the applicant must pay the applicable registration fee.
  6. A fee for this procedure has to be paid as per the authority’s request.
  7. The applicant must provide proof of identity, such as a copy of the identity card or passport, original copy of the valid business license and they can be found under the “Required Documents” section of this page.
  8. The applicant has to submit the duly completed form and the payment receipt to the Mauritius Revenue Authority for processing.
  9. The Mauritius Revenue Authority will then review the application and verify the information provided.
  10. If the application is approved, the applicant will be issued a Value Added Tax (VAT) registration number.
  11. The applicant has to use this number when filing VAT returns and making payments to the Mauritius Revenue Authority.
  12. The applicant also has to keep all relevant records and documents related to the business or profession for a period of 5 years.
  13. The application is processed within 15 to 30 days.


Apply online 

  1. To Obtain Registration of Value Added Tax Act for a Person Engaged in a Business or Profession, 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 DocumentsEdit

  • A completed application form for VAT registration.
  • A copy of the business registration certificate.
  • A copy of the identity card or passport of the person in charge.
  • A copy of the rental agreement or property title deed, if applicable.
  • Financial statements of the business for the past three years.
  • Proof of contact details (e.g. telephone, address, and email).
  • Proof of the nature of the business activities.
  • Proof of the place of business (e.g. floor plan, pictures).
  • Bank details of the business.
  • A copy of the VAT return form.
  • A copy of the value added tax invoice.



Office Locations & ContactsEdit

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 or 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.

EligibilityEdit

  • Any person engaged in a business or profession in Mauritius is eligible to register for the Value Added Tax (VAT) Act. This includes businesses and professionals such as sole proprietors, partnerships, companies, limited liability partnerships, trusts, professional associations, and other legal entities.
  • The individual or entity must have a valid business or professional license, as well as a valid permission to operate or a valid registration certificate, to be eligible to register for the VAT Act.



FeesEdit

  • A fee for this procedure has to be paid as per the authority’s request.



ValidityEdit

  • The Valued Added Tax Act of Mauritius is valid for five years from the date of registration.



Documents to UseEdit


Sample DocumentsEdit

Please attach sample completed documents that would help other people.



Processing TimeEdit

  • The application is processed within 15 to 30 days.



Related VideosEdit

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'.



InstructionsEdit

Please provide other instructions related to the certificate/documents.
e.g. The state office holds birth records since january 1908.



Required InformationEdit

  • Business Name
  • Business Address
  • Business Contact Number
  • Registration Number
  • Name of Person Responsible
  • Type of Business
  • VAT Registration Number
  • Nature of Business
  • Business Email Address
  • Name of Bank
  • Bank Account Number
  • Bank Branch
  • Registration Date
  • Amount of Capital Invested
  • Details of Shareholders
  • Date of Commencement of Business
  • Accounting Period
  • National Identity Card/Passport Number
  • Tax Identification Number (TIN)
  • Date of Birth
  • Signature of Person Responsible



Need for the DocumentEdit

  • The Value Added Tax (VAT) Act in Mauritius is a comprehensive law that sets out the rules and regulations governing the taxation of goods and services in the country.
  • It is important for businesses and professionals to register for VAT to comply with the law and ensure that they pay the correct amount of tax.
  • Registering for VAT also gives businesses access to the Mauritian government's tax incentives.
  • Additionally, registering for VAT ensures that businesses can claim back any VAT paid on their inputs, and that they can easily report their sales and income to the Mauritian Revenue Authority.



Information which might helpEdit

  • More information can be obtained via Link or Link


Other uses of the Document/CertificateEdit

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



External LinksEdit


OthersEdit

More information which might help people.



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