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Mauritius : Deferred Payment Scheme of VAT on imported capital goods

As provided in the Budget 2018/2019, the Mauritius Revenue Authority has introduced a VAT Deferred Payment Scheme whereby a VAT-registered person will not be required to pay VAT on importation of capital goods, being plant, machinery or equipment, in case the VAT payable is Rs. 150,000 or more (i.e., the duty paid value of the capital goods is Rs. 1 million or more).

 

Members who intends to benefit from deferment of VAT under this Scheme should submit a duly filled-in application form, together with the required documents to the Registration Unit, 2nd floor, Custom House, Mer Rouge, Port Louis.


 

A VAT registered person who has benefitted from the Scheme shall, on submission of his VAT return for the taxable period in which VAT is deferred, include the deferred VAT as output tax in his return, failing which the deferred VAT shall become payable forthwith.

 

Application for registration by any VAT registered person may be submitted prior to the entry into force of this Scheme.

 

The Scheme will be effective as from 01 October 2018.

For any additional information, companies may contact the MRA Registration Unit on +230 202 0500 or call in person at the Registration Unit, 2nd floor, Custom House, Mer Rouge, Port Louis.