VAT
Reverse Charge VAT on Imported Services
Buying services from abroad? You may owe VAT to yourself.
How reverse charge works
When a Mauritian VAT-registered person imports services, they account for VAT as if they were the supplier — and immediately recover it if used for taxable supplies.
SaaS and consultancy
Foreign SaaS subscriptions, offshore consulting, cross-border marketing — all fall under reverse charge.
Non-VAT-registered persons
Non-registered persons are still liable for reverse-charge VAT on imports above the threshold — no input recovery.
Documentation
Post the reverse-charge VAT correctly in your VAT return. Getting this wrong is a common audit finding.
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