Section 14: Reverse charge on supply of services received from abroad

14. Reverse charge on supply of services received from abroad (1) Where a person who does not belong in Mauritius makes a taxable supply of services, which are performed or utilised in Mauritius, to a person, the same consequences shall follow under this Act as if the person had himself supplied the services in Mauritius, and that supply were a taxable supply. (2) Where a supply of services which is treated as made by a person under subsection (1) and that person is— (a) a registered person, section 21 shall apply and the registered person may claim the tax on the supply of those services as input tax; (b) a non-registered person, he shall make a return, in such form and manner as the Director-General may determine, in respect of the month in which the supply is made and pay the tax on the value of services supplied, without any input tax. (3) The invoice or other documentation from the person making the supply shall be treated as a VAT invoice. (4) The value of the supply under this section shall be the amount paid or payable for the services. (5) For the purpose of this section, a person does not belong in Mauritius if he— (a) has no permanent establishment in Mauritius for the carrying on of his business; or (b) has his place of abode outside Mauritius. (6) In this section— “non-registered person” means any person not registered under this Act other than— (a) an individual not required to be registered under the Business Registration Act; (b) such person as may be prescribed. (7) Subsection (2) (b) shall not apply to a supply made to an individual other than for the purpose of his business. [S. 14 amended by s. 19 (b) of Act 18 of 2003 w.e.f. 21 July 2003; s. 58 (a) of Act 18 of 2016 w.e.f. 2 February 2017.] PART IV – REGISTRATION