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Newsletters

Catch up on the latest Newsletters at Andersen in Mauritius.

Our newsletters cover a variety of tax and financial topics relevant to both individuals and corporations. Make sure to subscribe to our mailing list to get the latest insights on the tax landscape.

Published: Monday, 16 October 2023

Embrace the VAT Compliance Evolution in Mauritius: Introduction of E-Invoicing

The Mauritius Revenue Authority (“MRA”) is set to unveil the E-Invoicing System, which promises to revolutionize the management of sales invoices and VAT compliance.

Published: Tuesday, 10 October 2023

Ruling issued by the Assessment Review Committee [Crayon Mauritius Ltd (“Applicant”) v/s Director General, Mauritius Revenue Authority (“Respondent” or “MRA”)]

On 4 October 2023, the Assessment Review Committee (“ARC”) issued its ruling in favor of the MRA with regards to the meaning of “export of goods”.

Published: Saturday, 3 June 2023

Andersen Budget Highlights 2023/2024

We are pleased to share with you the Andersen Budget Highlights 2023/2024 to equip you to navigate the changing fiscal business landscape presented by the National Budget 2023/2024.

Published: Wednesday, 31 May 2023

Angel Investor Allowance

An eligible angel investor may qualify for a tax deduction on investments made into a qualifying start-up SME.

Published: Tuesday, 11 April 2023

Ruling issued by the Assessment Review Committee [UPL Corporation Ltd v/s The Director General, Mauritius Revenue Authority]

On 6 April 2023, the Assessment Review Committee (“ARC”) issued its ruling in favor of the MRA with regards to the methodology in computing foreign tax credit.

Published: Tuesday, 14 March 2023

Ruling issued by the Assessment Review Committee [Mauritius Freeport Development Co. Ltd v/s The Director General, Mauritius Revenue Authority]

On 9 March 2023, the Assessment Review Committee (“ARC”) issued its ruling in favor of the Applicant with regards to its claim of capital allowance on the assets it acquired.

Published: Tuesday, 15 November 2022

Have you heard about the e-Invoicing project?

The Mauritius Revenue Authority (“MRA”) has launched the e-Invoicing project which aims to digitalise and enhance VAT compliance in Mauritius. The e-Invoicing project follows the recent amendment brought to the Value Added Tax Act (“VAT Act”) on e-Invoicing System introduced since 2 August 2022.

Published: Wednesday, 14 September 2022

VAT charged on the supply of specified goods at wholesale stage

Value Added Tax (“VAT”) is charged on any taxable supply of goods or services made in Mauritius, by a taxable person in the course or furtherance of any business carried on by him

Published: Wednesday, 7 September 2022

Your Individual Income Tax Return 2021-2022 is due!

The individual income tax return for the period from 1st July 2021 to 30th June 2022 should be submitted to the Mauritius Revenue Authority (“MRA”) and payment of any tax due should be settled by Monday 17th October 2022.

Published: Wednesday, 13 April 2022

Income Tax (Amendment) Regulations 2022

The Income Tax (Amendment) Regulations 2022 (“the Regulations”) were gazetted on 6 April 2022 and brought clarity on the below: 1. Substance conditions to be satisfied by a company operating an E-Commerce platform. 2. The definition of core income generating activity for an Investment Dealer. 3. Specialised software and systems which qualifies for double tax deduction.