MRA publishes guidance for VAT refund on residential building

MRA publishes guidance for VAT refund on residential building

In a communique released on 28 September 2021, the Mauritius Revenue Authority (“MRA”) informed the public that the application for a VAT refund on the construction of a residential building or the purchase of a residential apartment/house from a property developer should be made electronically through the MRA’s website.


It also provided the following guidance. 


When can you apply?


  1. Applications have been open since 1 October 2021.


How long can you apply for a VAT refund?


  1. An online application should be made not later than 30 days after the end of every quarter in respect of which the VAT has been paid.


General Information required


  • Tax Account Number or National Identity Card
  • Employment details of applicant + spouse (if any)
  • Details of building contractor or property developer
  • Details of invoices, receipts supporting the claim for a VAT refund (VAT invoices must be original)
  • Bank details of the applicant


Information required on 1st application


The applicants should provide hard copies of these documents for their 1st application.


  • In the case of purchase of a house/apartment from a property developer:
    • The original receipt of payment issued under Section 19(2) (c) & details of the Transcription Volume of the property


  • In case of construction with a building contractor:
    • The Building and Land Use Permit on the Applicant’s Name
    • The construction plans
    • The original VAT invoices issued under Section 20 of the VAT Act by the contractor


  • Evidence of income, i.e. payslips for employed persons or income statements for self-employed persons.


  • Contract/Agreement with the Building Contractor/Property Developer (including BRN or NID of the contractor, builder or property developer)


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