In a communique published on 30 April 2021, the Mauritius Revenue Authority announced their new facility available to taxpayers. This facility is offered together with the Corporate and Business Registration Department (CBRD).
The MRA and CBRD are offering online VAT registration on a company’s incorporation and all under a single process.
While making an online application to the CBRD for incorporation of a company, the applicant will be required to provide details relating to VAT registration and will be registered by the MRA for VAT purposes.
Immediately after it registers as a company by the CBRD, the MRA will inform the company of its VAT registration status and the assigned VAT Registration Number.
Therefore, where a company has been VAT-Registered, the effective date of the VAT registration will be the date the company will start business as declared in the application or the date of incorporation whichever is later.
Where a company opts not to register for VAT on incorporation but thereafter becomes liable for compulsory VAT registration and/or wishes to be voluntarily VAT-Registered. The company will have to apply for VAT registration directly to the MRA