Mauritius - A New Facilitation Measure for online VAT Registration by the MRA

Country Correspondent: Mukhta Toofanne

The Mauritius Revenue Authority (MRA) jointly with the Corporate and Business Registration Department (CBRD) has developed a system for the online VAT registration of a company under a single process on its incorporation.

Through this system, while making an online application to the CBRD for incorporation of a company, the applicant is henceforth required to provide all details relating to VAT registration and thus will be registered by the MRA for VAT purposes, where applicable. Once incorporated, the MRA will inform the company of its VAT registration status and the assigned VAT Registration Number. The effective date of the VAT registration will be the date the company will start business as declared in its application or the date of incorporation, whichever is later.

However, where a company opts not to register for VAT on incorporation but thereafter becomes liable for compulsory VAT registration or wishes to be voluntarily VAT-Registered, then the company will have to apply for VAT registration directly to the MRA.

This VAT registration system under a single process is not only going to ease the doing of business but also reduce the cost of VAT compliance by obviating the need for an entity to hop from one organization to another.