Mauritania's Ministry of Finance has published the Amending Finance Law for 2026, which was promulgated on 10 August 2026. Key amendments made by the law provide for the expansion of the scope of VAT to capture the digital economy. Under the amended rules, VAT now explicitly applies to digital services supplied by electronic means and used or exploited (consumed) in Mauritania, including online advertising, cloud computing (data storage and hosting), Software as a Service (SaaS), streaming o…