Mauritius VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Austria. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Mauritius Revenue Authority (MRA)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Mauritius Revenue Authority (MRA)
Standard rate	15%
Reduced rates	None
Registration threshold	MUR 6 million
Filing frequency	Monthly above higher turnover band; otherwise quarterly
E-invoicing / digital reporting	No broad electronic invoicing mandate was identified.
Typical registration lead time	2-6 weeks