Mauritius VAT; Who is eligible for repayment?

How to determine whether one should submit returns monthly or quarterly?

A VAT registered person whose annual turnover of taxable supplies exceeds Rs 10 million has to submit monthly VAT returns.

Where the annual turnover does not exceed Rs 10 million, he has to submit quarterly returns. The quarters end on 31 March, 30 June, 30 September and 31 December.

FA 2006 - Where the annual turnover of taxable supplies does not exceed Rs 10 million, a registered person may irrevocably elect the taxable period to be a period of a month

What is the due date for submission of returns?


A return has to be submitted within 20 days from the end of the month or quarter to which it relates.

Where the last day for the submission of a VAT return falls on a Saturday, Sunday or public holiday, the VAT return may be submitted on the following day that is not a Saturday, Sunday or public holiday.

The return has to reach the MRA by the due date. Where the return is sent by post, the date of the postmark is not considered as the date on which the return is submitted.

Where a registered person submits his VAT return and make payment electronically, the time for submission of return and payment of tax is one month.

Who is eligible for repayment?

A VAT registered person is eligible for repayment if :

1. he is engaged in making zero-rated supplies; or
2. the excess amount shown in his return includes allowable input tax amounting to more than Rs 100,000 in respect of capital goods being building or structure, plant, machinery or equipment of a capital nature.

Where a VAT- registered person is mainly engaged in making zero-rated supplies, he may claim the whole or part of the excess amount.

How to make a claim for repayment?

VAT registered persons filing electronic returns are allowed to make the claim on the VAT return itself.

Other VAT registered persons have to make the claim on the prescribed form (VAT4) and submit it together with the VAT return.

How do VAT Registered persons in Rodrigues operate VAT?

VAT Registered persons in Rodrigues should pay their tax into the bank account in the name of the Director General, MRA with the State Bank of Mauritius Ltd in Port Mathurin, Rodrigues. The original of the paying-in slip has to be forwarded to the MRA together with the return (VAT3).

An advance copy of the return and the paying-in slip should be sent by fax on or before the due date.