“taxable supply” means a supply of goods in Mauritius, or a supply of services performed or utilised in Mauritius; and (a) includes a supply which is zero-rated; but (b) does not include an exempt supply, made by a taxable person in the course or furtherance of his business; “traveller” - Deleted by [Act No. 15 of 2006]

When goods are removed for consumption into Mauritius, all applicable duties and taxes are payable to the revenue authorities in Mauritius. The amount of duties and taxes payable on goods removed for sale in Mauritius range from 0-80% depending on the type of goods. In Mauritius, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Mauritius. DETAILED-LIST-OF-ITEMS-EXAMPTED-FROM-VALUE-ADDED-TAX-(VAT)--INFO-9701 (3) DETAILED LIST OF ITEMS EXAMPTED FROM VALUE ADDED the Federal Inland Revenue Service has carried out a comprehensive review of the existing List of Goods and SERVICES Exempted from VAT. The review has become necessary partly because of the problems being Definition: Zero-rated goods are products that are not subject to value added taxes mainly due to their societal importance or personal necessity. For VAT purposes, these goods are zero-rated and don’t have additional taxes levied on them. Some examples include groceries and goods sold by charities. What does zero rated goods mean? What is the definition

VAT zero-rating rules for exports recently changed Tax Alerts. An overview of the most significant changes. Significant changes were recently made to the rules for the zero-rating of export sales. Non-compliance could result in the seller of the movable goods being liable for output tax at the standard rate.

29 Apr 2016 20 International indirect tax guide Mauritius Can the VAT incurred by Zero- rated supplies include the exportation of goods and services and  Which supplies are zero-rated? A zero-rated supply is a taxable supply on which the VAT is charged at 0%. Normally, exports of goods and services from Mauritius, and certain goods and services which are supplied on the local market are classified as zero-rated as per the Fifth Schedule to the VAT Act. Mauritius's general VAT rate is 15%, with other rates including 0% that can apply to certain transactions.The Value-added tax (VAT) is administered by the Mauritius Revenue Authority (MRA) in Port Louis. Mauritius is a member of the Common Market for Eastern and Southern Africa Member, Southern African Development Community Member trading bloc, which may affect international VAT collection and Mauritius VAT is charged on taxable supplies (both goods and services) made in Mauritius at a standard rate of 15%. Certain items such as basic foodstuffs and medical and educational services are exempted while exports are zero rated. The threshold for VAT registration is a turnover of taxable supplies exceeding Rs 2m per year. The MCCI is a dynamic actor in the socio-economic development of Mauritius and offers professional services for business operations, trade, import, export, economic perspectives, tax refund, arbitration, mediation and networking.

Are there any reduced rates, zero rates or exemptions? Zero-rated supplies include: goods exported from Mauritius under customs control; certain food items  

In Mauritius, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Mauritius. “taxable supply” means a supply of goods in Mauritius, or a supply of services performed or utilised in Mauritius; and (a) includes a supply which is zero-rated; but (b) does not include an exempt supply, made by a taxable person in the course or furtherance of his business; “traveller” - Deleted by [Act No. 15 of 2006] Zero-rated goods can save buyers a significant amount of money. In the United Kingdom, for example, the standard VAT rate levied on most goods is 17.5%, and the reduced rate is 5%. International (a) Any supply of goods made by an operator of a duty free shop situated at the port or airport. (b) Any supply of goods made by an operator of a duty free shop situated at a place other than the port or airport, provided that the goods are delivered, under Customs control, to the visitor or traveller at the port or airport.

Mauritius's general VAT rate is 15%, with other rates including 0% that can apply to certain transactions.The Value-added tax (VAT) is administered by the Mauritius Revenue Authority (MRA) in Port Louis. Mauritius is a member of the Common Market for Eastern and Southern Africa Member, Southern African Development Community Member trading bloc, which may affect international VAT collection and

29 Apr 2016 20 International indirect tax guide Mauritius Can the VAT incurred by Zero- rated supplies include the exportation of goods and services and  Which supplies are zero-rated? A zero-rated supply is a taxable supply on which the VAT is charged at 0%. Normally, exports of goods and services from Mauritius, and certain goods and services which are supplied on the local market are classified as zero-rated as per the Fifth Schedule to the VAT Act. Mauritius's general VAT rate is 15%, with other rates including 0% that can apply to certain transactions.The Value-added tax (VAT) is administered by the Mauritius Revenue Authority (MRA) in Port Louis. Mauritius is a member of the Common Market for Eastern and Southern Africa Member, Southern African Development Community Member trading bloc, which may affect international VAT collection and Mauritius VAT is charged on taxable supplies (both goods and services) made in Mauritius at a standard rate of 15%. Certain items such as basic foodstuffs and medical and educational services are exempted while exports are zero rated. The threshold for VAT registration is a turnover of taxable supplies exceeding Rs 2m per year. The MCCI is a dynamic actor in the socio-economic development of Mauritius and offers professional services for business operations, trade, import, export, economic perspectives, tax refund, arbitration, mediation and networking. In Mauritius, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Mauritius. “taxable supply” means a supply of goods in Mauritius, or a supply of services performed or utilised in Mauritius; and (a) includes a supply which is zero-rated; but (b) does not include an exempt supply, made by a taxable person in the course or furtherance of his business; “traveller” - Deleted by [Act No. 15 of 2006]

The MCCI is a dynamic actor in the socio-economic development of Mauritius and offers professional services for business operations, trade, import, export, economic perspectives, tax refund, arbitration, mediation and networking.

Which supplies are zero-rated? A zero-rated supply is a taxable supply on which the VAT is charged at 0%. Normally, exports of goods and services from Mauritius, and certain goods and services which are supplied on the local market are classified as zero-rated as per the Fifth Schedule to the VAT Act. Mauritius's general VAT rate is 15%, with other rates including 0% that can apply to certain transactions.The Value-added tax (VAT) is administered by the Mauritius Revenue Authority (MRA) in Port Louis. Mauritius is a member of the Common Market for Eastern and Southern Africa Member, Southern African Development Community Member trading bloc, which may affect international VAT collection and Mauritius VAT is charged on taxable supplies (both goods and services) made in Mauritius at a standard rate of 15%. Certain items such as basic foodstuffs and medical and educational services are exempted while exports are zero rated. The threshold for VAT registration is a turnover of taxable supplies exceeding Rs 2m per year. The MCCI is a dynamic actor in the socio-economic development of Mauritius and offers professional services for business operations, trade, import, export, economic perspectives, tax refund, arbitration, mediation and networking.

18 Feb 2010 On February 18 2010, in the case "The Director, Mauritius Revenue Authority v Mega Design Limited", the Supreme Court of Mauritius  goods and services supplied by them in Mauritius. Certain supplies are exempted or zero-rated. • Certain local taxes apply including excise duty, land and  It is important that you appreciate the distinction between making standard rated supplies, zero-rated supplies and exempt supplies. Only standard rated supplies