VAT
VAT on Services Supplied to Non-Residents
Consulting a foreign client? Understand the zero-rate rules.
Zero-rated services
Services supplied to a person outside Mauritius and consumed outside Mauritius are zero-rated (with recoverable input VAT).
Place of supply
For services, place of supply generally follows the recipient. Digital services to non-residents — zero-rated if consumed abroad.
Evidence
Contract with foreign counterparty, invoice showing foreign address, and payment from foreign bank account — keep them all.
Reverse charge
Services imported into Mauritius from foreign suppliers trigger reverse-charge VAT on the local recipient.
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