The Mauritius Revenue Authority has issued a communique dated 2 October 2026 regarding a change in the VAT treatment of services supplied by management licence holders from zero-rated to exempt from 1 October 2026. Zero-rated allows for the deduction of input tax, while exempt does not.
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VAT TREATMENT - SUPPLY OF SERVICES BY HOLDER OF A MANAGEMENT LICENCE
The Mauritius Revenue Authority (MRA) wishes to inform all stakeholders that, following the changes brought to the Value Added Tax …