VAT
VAT in the Construction Industry
Contractors, subcontractors, retention — VAT mechanics on Mauritian building sites.
Standard-rated
Construction services in Mauritius are 15% VAT-standard-rated (subject to specific residential-scheme carve-outs).
Retention amounts
VAT is due on the full contract value, including retention. Manage cashflow accordingly.
Subcontractors
Each subcontractor is separately liable for VAT on their invoices. Verify VAT registration status.
Progress billing
VAT triggers on invoice/payment. Time invoicing to smooth VAT cashflow across the project.
// next_step
Speak to a Chartered Certified Accountant
Get a free 30-minute discovery call with our team at Solution.mu — practical, confidential advice tailored to your situation.
Book a consultation
