Value Added Tax, popularly known as ‘VAT’, is a special type of indirect tax in which a sum of money is levied at a particular stage in the sale of a product or service.
Priority for VAT charged by a Registered Person
Notwithstanding any other enactment, VAT due and payable by a registered person under this Act -
- Shall be held on behalf of the Government of Mauritius; and
- Shall not be subject to attachment in respect of any debt or liability of the registered person.
In the event of the liquidation or bankruptcy of the registered person, the amount of tax due and payable by that person shall not form part of the estate in liquidation or bankruptcy and shall be paid in full to the Commissioner before any distribution of property is made.
VAT relating to a Bonded Warehouse or an Excise Warehouse
- Subject to the other provisions of this Act, no VAT shall be chargeable on any goods entering a bonded warehouse or an excise warehouse.
- VAT shall be chargeable on any goods, other than those specified in the First Schedule, upon their removal from a bonded warehouse to any other place in Mauritius.
VAT relating to a Freeport Zone
- Notwithstanding the other provisions of this Act, no VAT shall be payable on any goods imported into a freeport zone.
- Where a licensee in a freeport zone makes any taxable supply to any person in Mauritius at any place outside the freeport zone, the taxable supply shall be deemed to be imported goods and VAT shall be chargeable thereon.
VAT relating to a Pioneer Status Enterprise
VAT shall be payable:
- On any goods, other than those specified in the First Schedule, imported by a pioneer status enterprise under the Industrial Expansion Act 1993
- On any taxable supply made to pioneer status enterprise and
- On any supply of goods or services made by pioneer status enterprise.
VAT relating to a Duty Free Shop
Notwithstanding the other provisions of this Act, no VAT shall be payable -
- On any goods imported for sale in a duty free shop;
- On any goods supplied by a registered person to a duty free shop for sale and
- On any taxable supply made by an operator of a duty free shop – (a) situated at the port or airport, (b) Situated elsewhere, where the goods are delivered, under Customs control to a visitor or traveler at the port or airport.
Notwithstanding any customs laws, VAT shall be payable on any supply of goods, other than those specified in the First Schedule, made by an operator of a duty free shop to a visitor when such goods are delivered at the duty free shop to the visitor.
Last Updated on: 20-04-2010