The Mauritius Revenue Authority (MRA) has published the Guide for Foreign Suppliers of Digital and Electronic Services, dated 19 December 2025. The guide provides a series of questions and answers covering the new requirements for foreign suppliers to register for and pay VAT on the supplies to Mauritius from 1 January 2026.
---
Introduction
Following amendments made to the Value Added Tax Act by the Finance Act 2025, a new Section 14A has been introduced to bring within the scope of Va…