The Mauritius Revenue Authority (MRA) in collaboration with the Corporate and Business Registration Department (CBRD) has devised a simplified process for online VAT Registration of a company on incorporation.

Going forward, applicants will have to provide details relating to VAT registration, where applicable - upon making an online application to the CBRD for incorporation of a company. After the company has been registered by the CBRD, the MRA will inform the company of its VAT registration status and the assigned VAT Registration Number.

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 the later.

In the incidence of a company not being VAT-Registered on incorporation and thereafter either becoming liable for compulsory VAT registration or wishing to be voluntarily VAT-Registered, an application for VAT registration will have to be done directly to the MRA.

Access the communique from the MRA here.