Section 9: Charge to VAT

9. Charge to VAT (1) VAT shall be charged on any supply of goods or services made in Mauritius, where it is a taxable supply made by a taxable person in the course or furtherance of a business carried on by him. (2) VAT on a taxable supply is a liability of the person making the supply and becomes due at the time of supply. (3) Where food or drink, cooked or prepared in any manner, is supplied, the food or drink shall, notwithstanding this Act, be deemed to be a taxable supply. (4) Subject to this Act, every person who— (a) imports goods, other than goods specified in the First Schedule, shall pay VAT on those goods; or (b) being a taxable person, makes taxable supplies shall, after the end of the taxable period in which those supplies are made, pay to the Director-General, within such time as may be prescribed, VAT on those supplies. shall, after the end of the taxable period in which those supplies are made, pay to the Director-General, within such time as may be prescribed, VAT on those supplies. (5) VAT on the importation of goods shall be charged, levied and payable as if it were customs duty, excise duty, MID levy, CO levy or levy on ener2 gy consumption and as if all goods imported into Mauritius are dutiable and liable to customs duty, excise duty, MID levy, CO levy or levy. (6) Every taxable person shall be liable to pay to the Director-General VAT on all his taxable supplies as from the date he is required to be registered as a registered person under this Act. (7) The liability under the Act of a société, club, association, or similar organisation, as a taxable person shall not be affected by a change in its associateship or membership, as the case may be. (8) No person shall charge VAT on a supply of goods or services he makes, unless he is a registered person at the time the supply is made. V4 – 9 [Issue 10] Value Added Tax Act (9) Notwithstanding the other provisions of this section, where— (a) any goods specified in Part II of the Seventh Schedule; or (b) prepaid cards in respect of any services, are supplied at any stage in the chain of distribution immediately before the retail stage, the supply shall be deemed to have been made at the retail stage and VAT on such supply shall be charged on such value as includes the retail margin. [S. 9 amended by s. 31 (c) of Act 20 of 2002 w.e.f. 1 October 2002; s. 31 (b) of Act 15 of 2006 w.e.f. 1 October 2006; s. 38 (b) of Act 18 of 2008 w.e.f. 7 June 2008; s. 7 (b) of Act 19 of 2011 w.e.f. 13 July 2011; s. 7 of Act 19 of 2012; s. 29 (b) of Act 26 of 2012 w.e.f. 1 September 2013.]