Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...

MRA The Value Added Tax Act 15
(a)
(b)
at the stage in the chain of distribution immediately before the stage of
retail, VAT shall be calculated on such value of the supply as includes
the retail margin.
at the stage of retail, VAT shall be calculated on the value of the supply
as specified in paragraph (a)
13. Value of imported goods
The value shall, in respect of goods imported by any person, be the sum of –
(a)
(b)
the customs value of the goods;
the customs duty and excise duty payable on the goods; and
(c) the MID levy. 55 *
14. Reverse charge on supply of services received from abroad
(1) Where a person who does not belong in Mauritius makes a taxable supply of
services which are performed or utilised in Mauritius, to a registered person, then all the same
consequences shall follow under this Act as if the registered person had himself supplied the
services in Mauritius and that supply were a taxable supply. 56*
(2) Where a supply of services which is treated as made by a registered person
under subsection (1), then the provisions of section 21 shall apply and the registered person
may claim the tax on the supply of those services as input tax.
(3) The invoice or other documentation from the person making the supply shall
be treated as a VAT invoice.
(4) The value of the supply under this section shall be the amount paid or payable
for the services.
(5) For the purposes of this section, a person does not belong in Mauritius if that
person -
(a)
(b)
has no permanent establishment in Mauritius for the carrying on of his
business; or
has his place of abode outside Mauritius.
15. Compulsory registration
PART IV - REGISTRATION
(1) Subject to the other provisions of this section, every person -
(a)
who, in the course or furtherance of his business, makes taxable
supplies; and
* Please refer to endnotes at Appendix Page 15 of 107