The general compulsory VAT registration threshold in Mauritius is Rs 3 million in turnover from taxable supplies. The threshold is not a profit test, and not every activity is treated the same way. Some specified activities can have separate registration requirements. Before deciding that you do or do not need to register, check the current rules for the supplies your business makes.
What to check first
- Identify which of your sales are taxable supplies.
- Keep a running total of taxable supplies and review it as the business grows.
- Check whether your activity appears in the MRA’s specified categories.
- Use the current MRA process and keep the decision or registration documents with your records.
The MRA VAT registration guidance explains the current application route. If your activity, turnover or transactions are unusual, ask MRA or a qualified tax professional how the rules apply to your facts. This article is general information, not a tax decision.
Keep the records that help answer the question
Record sales with their dates, amounts and descriptions. Keep purchase invoices and the information needed to distinguish taxable, zero-rated and exempt supplies. A tidy record makes it easier to discuss your position with an adviser and respond to MRA questions. Do not treat a spreadsheet total as a substitute for checking what counts as a taxable supply.
For a broader explanation of VAT returns, records, invoices and MRA e-invoicing, read Fanal’s Mauritius VAT business guide. Fam Antreprenan works with clients using Fanal for day-to-day quotes, invoices and business records. Fanal is a business platform; it does not decide whether you must register or file a VAT return.
If you would like help putting your records in order or preparing questions for the MRA, message Fam Antreprenan on WhatsApp. We can discuss the support available for your business.