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Value Added Tax Act

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

Later amending instruments held: Finance (Miscellaneous Provisions) Act 2019 (Act No 13 of 2019), Covid-19 (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2021 (Act No 15 of 2021), Finance (Miscellaneous Provisions) Act 2022 (Act No 15 of 2022), Finance (Miscellaneous Provisions) Act 2023 (Act No 12 of 2023), Finance (Miscellaneous Provisions) Act 2024 (Act No. 11 of 2024), Finance Act 2025 (Act No. 18 of 2025), Anti-Money Laundering, Combatting the Financing of Terrorism and Countering Proliferation Financing (Miscellaneous Provisions) Act 2026 (Act No. 3 of 2026).

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Sections

  1. 1 Short title
  2. 2 Interpretation
  3. 3 Meaning of “business”
  4. 4 Meaning of “supply”
  5. 5 Time of supply
  6. 6 Application of Act
  7. PART II: ADMINISTRATION
  8. 8 Confidentiality
  9. PART III: LIABILITY TO VAT
  10. 9 Charge to VAT
  11. 9A Deferred payment of VAT at importation
  12. 10 Rate of VAT
  13. 11 Zero-rating
  14. 12 Value of taxable supplies
  15. 13 Value of imported goods
  16. 14 Reverse charge on supply of services received from abroad
  17. PART IV: REGISTRATION
  18. 15 Compulsory registration
  19. 15A Penalty for failure to apply for compulsory registration
  20. 16 Voluntary registration
  21. 17 Certificate of registration
  22. 17A Increase in amount specified for compulsory registration
  23. 17A Increase in amount specified for compulsory inserted by Act No 18 of 2016
  24. PART IV: REGISTRATION
  25. 18 Cancellation of registration
  26. PART V: RECORD AND VAT INVOICE
  27. 19 Record
  28. 20 VAT invoice
  29. PART VA: ELECTRONIC FISCAL DEVICE
  30. 20A Use of electronic fiscal device
  31. 20B Penalty for failure to use electronic fiscal device
  32. 20C Penalty for misuse of or tampering with electronic fiscal device
  33. 20D Objection to claim
  34. 20E Failure to use electronic fiscal device
  35. 20F Misuse of or tampering with electronic fiscal device
  36. PART VI: RETURN, PAYMENT AND REPAYMENT OF TAX
  37. 21 Credit for input tax against output tax
  38. 22 Return and payment of tax
  39. 23 Tax liability before date of registration
  40. 24 Repayment of tax
  41. 25 Change in taxable period
  42. 26 Penalty for non-submission of return by due date
  43. 26A Penalty for failure to join electronic system
  44. 27 Penalty for late payment of tax
  45. 27A Interest on tax unpaid or amount repaid or refunded in excess
  46. PART VIB: VAT RELATING TO SMALL ENTERPRISE
  47. 27D Interpretation of Part VIB
  48. 27E VAT annual accounting system
  49. 27F Records
  50. 27G Change in accounting system
  51. PART VII: POWERS OF DIRECTOR-GENERAL
  52. 28 Power to require information
  53. 28A Act or thing in respect of period before 4 years preceding last day of
  54. 29 Obligation to furnish information
  55. 30 Use of computer system
  56. 31 Production of books and records
  57. 32 Power to inspect books, records and goods
  58. 32A Power to access computers and other electronic devices
  59. 33 Time limit to require information, books or records
  60. 34 Power to require security
  61. 34A Power to waive penalty or interest
  62. 35 Warrant to search and seize
  63. 36A Anti-avoidance provisions
  64. PART VIII: ASSESSMENTS, OBJECTIONS AND REVIEW OF ASSESSMENTS
  65. 37
  66. 37 C ooking gas in cylinders of up to 12 kg for inserted by Act No 13 of 2019
  67. PART VIII: ASSESSMENTS, OBJECTIONS AND REVIEW OF ASSESSMENTS
  68. 37A Penalty on amount claimed in assessment
  69. 37B Validity of notice of assessment or determination
  70. 37B Validity of notice of assessment or determination inserted by Act No 18 of 2016
  71. PART VIII: ASSESSMENTS, OBJECTIONS AND REVIEW OF ASSESSMENTS
  72. 37C Additional assessment
  73. 38 Objection to assessments
  74. 39 Determination of objections
  75. 39 Protective masks against dust, odours and the like of inserted by Act No 1 of 2020
  76. PART VIII: ASSESSMENTS, OBJECTIONS AND REVIEW OF ASSESSMENTS
  77. 40 Representations to Assessment Review Committee
  78. 40 Other breathing appliances and gas masks, excluding inserted by Act No 1 of 2020
  79. PART VIII: ASSESSMENTS, OBJECTIONS AND REVIEW OF ASSESSMENTS
  80. 41 Conclusiveness of assessments
  81. PART IX: (cid:177)(cid:3)RECOVERY OF TAX
  82. 42 Priority for VAT charged by a registered person
  83. 43 Recovery of unpaid tax and special levy
  84. PART X: VAT RELATING TO BONDED WAREHOUSES, FREEPORT ZONE AND DUTY-FREE SHOPS OR SHOPS UNDER THE DEFERRED DUTY AND TAX SCHEME
  85. 49 VAT relating to a bonded warehouse or an excise warehouse
  86. 50 VAT relating to freeport zone
  87. 53 VAT relating to a duty-free shop or shop under the Deferred Duty and
  88. PART XA: SOLIDARITY LEVY
  89. 53A Purpose of solidarity levy
  90. 53B Liability to solidarity levy
  91. 53C Payment of solidarity levy
  92. 53D
  93. 53E Adjustment of levy
  94. 53F Late payment of levy
  95. 53G Assessment and recovery of levy
  96. 53H Interpretation
  97. PART XB: SPECIAL LEVY ON BANKS
  98. 53I Interpretation
  99. PART XI: OFFENCES
  100. 54 Failure to register or pay tax
  101. 55 Failure to submit return and pay tax
  102. 56 Failure to keep records or to issue VAT invoice
  103. 57 Incorrect return or information
  104. 58 False returns, books, records or VAT invoices
  105. 59 Other offences
  106. 60 Penalties for offences
  107. 61 Compounding of offences
  108. 62 Tax payable notwithstanding prosecution
  109. PART XII: MISCELLANEOUS
  110. 63 Cessation or transfer of business
  111. 63A Tax liability of principal officer of private company inserted by Act No 13 of 2019
  112. PART XII: MISCELLANEOUS
  113. 65 Refund of VAT to persons other than taxable persons
  114. 65A Refund of VAT to persons other than registered persons
  115. 65B Refund of VAT to diplomatic missions and agents
  116. 65C Refund of VAT to persons on residential building, house or apartment
  117. 65D Time limit for refund and payment of interest
  118. 65E Contributions to Film Promotion Fund
  119. 66 Exempt bodies or persons
  120. 67 Erroneous refund, exemption or reduction
  121. 68 Service of documents
  122. 69 Admissibility of documents produced by computer
  123. 69A Rulings
  124. 69B Statement of Practice
  125. 70 Jurisdiction of Magistrate
  126. 71 Burden of proof
  127. 72 Regulations
  128. 73 Transitional provisions
  129. 82 Sterile water used before, during and after inserted by Act No 10 of 2017
  130. FIRST SCHEDULE
  131. 2
  132. 3
  133. 4 Animal or vegetable fats and oils (other than ghee produced in Mauritius and
  134. 7
  135. 8
  136. 8A
  137. 9
  138. 10 Live animals of a kind generally used as, or yielding or producing, food for
  139. 11
  140. 12 Medical, hospital and dental services including clinical laboratory services,
  141. 15 Invalid carriages of heading No. 87.13; orthopaedic or other appliances or
  142. 16
  143. 17
  144. 20 Goods re-imported in respect of which no refund under this Act was made
  145. 21
  146. 22
  147. 23
  148. 24
  149. 25
  150. 26 Goods (excluding merchandise for sale, tobacco in any form, wines, spirits,
  151. 26A Sharlon shade, greenhouse, shade screens, fertigation pumps, irrigation
  152. 27 The transport of passengers by public service vehicles excluding contract
  153. 30 (a) Charges under a hire purchase agreement or under a finance lease
  154. 31 Vegetable seeds, fruit and flower seeds, bulbs and plants, used for sowing
  155. 34
  156. 36
  157. 38
  158. 39
  159. 40
  160. 41 Fishing vessels, factory ships and other vessels for processing or preserving
  161. 42 Works of art, collectors’ pieces and antiques of heading Nos. 97.01 to
  162. 43
  163. 44 (cid:178)
  164. 45 Entrance fees to any event in respect of any sport discipline specified in the
  165. 46
  166. 47 Subject to item 48, the grant, assignment or surrender of any interest in or
  167. 48
  168. 49
  169. 50
  170. 50A Services referred to in paragraphs (c) and (d) under Category D of item 3
  171. 51 Buses and chassis for buses used for the transport of general public under
  172. 52
  173. 53
  174. 54
  175. 55 Equipment for medical, surgical and dental uses, of heading No. 90.18 and
  176. 55A Equipment for medical, surgical and dental uses, of heading No. 94.03 and
  177. 56
  178. 57 Pearls, diamonds, stones, silver and platinum, including waste and scrap, of
  179. 58 Machinery and equipment, of heading Nos. 84.44 to 84.49 and 84.51 and
  180. 59 Emeryl, natural corundum, natural garnet and other natural abrasives of
  181. 60 Preparations for the treatment of textile materials, leather, furskins or other
  182. 61
  183. 62 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making
  184. 63
  185. 64 Watch movements of heading 91.08 and H.S. Codes 9110.11 to 9110.19
  186. 65 Construction of a building or part of a building, flat or tenement, excluding
  187. 66 Anti-smoking chewing gum, anti-smoking patches, anti-smoking tablets and
  188. 67
  189. 68
  190. 69
  191. 70
  192. 71
  193. 72
  194. 73
  195. 74
  196. 75
  197. 76 Plates, sheets and strips of cellular or non-cellular rubber of H.S. Codes
  198. 77
  199. 78
  200. 79
  201. 81
  202. 82 Sterile water used before, during and after operation of H.S. Code
  203. 83 Manual labour supplied by an individual to a VAT registered person for the
  204. 84
  205. THIRD SCHEDULE
  206. 1
  207. 2 The grant, assignment or surrender of any interest in or right over land or of
  208. 3
  209. 4
  210. 5
  211. 6
  212. 7 Where by or under the direction of a person carrying on a business, goods
  213. 8 Any goods given as donation, any goods put to private use or any gift of
  214. 9
  215. 10
  216. 11
  217. 12
  218. FIFTH SCHEDULE
  219. 1
  220. 2
  221. 3
  222. 4 (1) A supply of goods made by an operator of a duty-free shop situated at
  223. 5 The supply of goods or services, other than those specified in the First
  224. 6 (1) The supply of services to a person who belongs in a country other than
  225. 7 (1) Electricity supplied by the Central Electricity Board and the renting out of
  226. 8 Goods and services supplied by the Waste Water Management Authority
  227. 9 Aeronautical services provided within an area at the airport, approved by the
  228. 10 Dyes, products and preparations, of heading 38.09 and of H.S. Codes
  229. 11
  230. 12
  231. 13 Wool and other animal hair, yarn and woven fabrics made of wool or other
  232. 14 Cotton sewing thread, yarn and woven fabrics of cotton, of headings
  233. 15 Vegetable fibres, yarn and woven fabrics of vegetable fibres, of headings
  234. 16 Sewing thread, yarn, fabrics of synthetic, artificial or man-made filaments,
  235. 17
  236. 18 Wadding and non-wovens, of heading 56.03 and of H.S. Codes
  237. 19 Rubber thread and cord, yarn and strip and the like, of headings 56.04,
  238. 20 Fabrics of headings 58.01 to 58.04, 58.06, 58.09, 59.03, 59.06, 60.01
  239. 21 Labels, embroidery in the piece and the like, of headings 58.07, 58.08,
  240. 22 Buttons and press-fasteners, snap-fasteners and press studs, button
  241. 23
  242. 24
  243. 25 Soluble chemicals being potassium nitrate of H.S. Code 2834.21.00, mono
  244. 26
  245. 27
  246. 28 Construction of semi-industrial fishing vessels during the period from 1
  247. 29
  248. 30 Entrance fee to a new world class aquarium or other new leisure attractions
  249. 31 Up to 30 June 2020, fees payable for examination of vehicles under the
  250. 32
  251. 33 (a) Burglar alarm systems and sensors, including patrol and monitoring
  252. 34
  253. 35
  254. 36 Watch straps, watch bands and watch bracelets of H.S. Codes
  255. NINTH SCHEDULE
  256. 1 Disabled persons and the blind Appliances and identifiable spare parts
  257. 2 Benevolent and charitable institutions Goods received as donations from
  258. 3 Any religious body approved by the Goods (not being articles or materials
  259. 4 The International Federation of Red Articles directly related to their normal
  260. 5 Any person Any goods not exceeding 1,000 rupees
  261. 6 Airlines (1) Instructional material and training
  262. 7
  263. 9
  264. 10
  265. 11 (a) Any person approved by the Construction of a purpose-built building
  266. 12 Any holder of a road service licence Bus bodies, built on chassis for buses
  267. 13 Any person having obtained a letter Construction of a purpose-built building
  268. 14 (1) National Housing Development Construction of social housing and any
  269. 15
  270. 16
  271. 17
  272. 18
  273. 19
  274. TWELFTH SCHEDULE
  275. 1
  276. 2
  277. 5 The cost of the construction of a residential building or house or the purchase
  278. 6 The annual net income for income tax purposes of the applicant and that of
  279. 7
  280. 8
  281. 9