VAT
Claiming VAT Refunds on Exports from Mauritius
Zero-rated supplies mean recoverable input VAT — here's how to actually get the cash.
Zero-rating vs exemption
Exports of goods and certain services are zero-rated — you charge 0% VAT but recover input VAT. Exemptions (healthcare, financial services) do not allow input recovery.
Evidence you need
For exports: bill of lading, customs declaration, and proof of foreign payment. The MRA requires all three before releasing a refund.
Refund timing
Refund claims typically process within 45 days, but incomplete files stall for months. Submit clean returns.
Cashflow tip
Match your VAT-return frequency to your cashflow needs. If you're export-heavy, monthly filing beats quarterly for faster refunds.
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