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?
- Applications have been open since 1 October 2021.
How long can you apply for a VAT refund?
- 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)