VAT deadlines in Mauritius come around every month or quarter, depending on the filing period assigned to the registered person. There is no single annual VAT filing season. For businesses closing September 2026 VAT records, the immediate date to check is Tuesday 3 November 2026 for electronic filing and payment. The next monthly cycle is October 2026, with an electronic deadline of Monday 30 November 2026.
If you are a sole trader or small-business owner, you can submit your own return through the MRA system if the business is VAT-registered and you have its MRA User ID (TAN) and password. The MRA provides an online VAT return service and filing instructions. This guide is a preparation walkthrough; your own records and the MRA account determine the figures and period to file.
These dates are taken from the Mauritius Revenue Authority’s Important Dates calendar, reviewed on 30 October 2026. The MRA may update its calendar, and an individual account can have specific instructions. Check the portal before relying on a date in an article or calendar reminder.
Current VAT dates to put on your calendar
| VAT period | What is due | Standard date shown by MRA | Electronic filing and payment date shown by MRA |
|---|---|---|---|
| Month of September 2026 | Monthly VAT return and any tax payable | 20 October 2026 | 3 November 2026 |
| Quarter ended 30 September 2026 | Quarterly VAT return and any tax payable | 20 October 2026 | 3 November 2026 |
| Month of October 2026 | Monthly VAT return and any tax payable | 20 November 2026 | 30 November 2026 |
The MRA calendar lists the later dates for electronic submission and payment. It also says that where the standard filing or payment date falls on a Saturday, Sunday or public holiday, it may be made on the following working day. Treat the date shown for your filing period and the current MRA instructions as controlling.
Which businesses file monthly or quarterly?
The MRA says VAT-registered persons with annual taxable supplies not exceeding Rs 10 million are normally on quarterly returns. A person above Rs 10 million is required to file monthly; eligible quarterly filers may opt for monthly filing. The MRA’s VAT registration guidance sets out the usual periods.
Your registration and e-Services account should be checked for the period assigned to the business. Do not assume that another company’s cycle applies to your entity, particularly where a group includes several VAT registrations or a foreign supplier account.
A practical filing checklist
Use this checklist before submitting a VAT return:
- Confirm the taxable period and due date. Check the account and current MRA Important Dates calendar.
- Close the sales records. Match sales invoices, credit notes and receipts to the sales ledger. Classify standard-rated, zero-rated and exempt supplies separately.
- Check purchase records. Retain supplier VAT invoices and confirm that each input-tax claim is allowable and supported.
- Review special transactions. Check imports, deposits, refunds, bad debts, credit notes, foreign-currency receipts and any reverse-charge treatment relevant to the business.
- Reconcile the VAT control account. Tie output tax and allowable input tax to the ledger and investigate unexplained balances before filing.
- Submit and pay through the MRA service. Save the return acknowledgement and payment confirmation together.
- File a nil return where required. If the business remains registered, confirm the MRA’s nil-return requirement even when no taxable sales occurred in the period.
Keep return calculations, invoices, payment proof and MRA correspondence with the period’s records. The MRA says VAT business records should generally be kept for at least five years. See our full VAT registration and filing guide for record-control details.
How to file a VAT return yourself on the MRA portal
Use the MRA's live form and instructions for the current period. The portal requires the User ID (TAN) and password provided by MRA. If you do not have working access, contact the MRA before the deadline using the help details on its VAT return page.
- Prepare the return figures first. Reconcile sales and purchases, classify supplies and determine output tax, allowable input tax, adjustments and any excess brought forward. Do not estimate a number just to complete the form.
- Open the MRA e-filing service. Sign in at MRA VAT e-Filing using the business's MRA-issued credentials. Check the prefilled TAN, entity name and correspondence details.
- Choose the correct taxable period. Select the monthly or quarterly period assigned to the registration and choose “Start Filing.” If the period does not appear or the account details are wrong, resolve that with MRA instead of submitting against another period.
- Complete the return and review the calculated amount. Enter the requested totals for taxable supplies, output tax, input tax, adjustments and any brought-forward amount. MRA says the form calculates tax as figures are entered. Compare the completed form with your reconciliation before proceeding.
- Attach the VAT Annex if filing monthly. MRA says monthly filers must also submit a detailed list of taxable supplies in the required CSV or XML format. Use the current VAT Annex templates and specifications; check the MRA guide for the applicable taxable period.
- Submit, save the acknowledgement and pay. Enter a valid email address, print or save a copy before submission if useful, submit the return, then retain the acknowledgement ID and return copy. Pay any amount due electronically by the applicable deadline and save the payment confirmation.
The MRA's VAT return instructions describe the portal steps. A return with no taxable activity may still need to be filed while the registration is active. If the figures do not reconcile, the period is missing, you are unsure whether an expense qualifies for input tax, or you need to amend a past return, pause and ask MRA or a qualified accountant for the correct procedure.
Do I need help with the return?
You can file yourself if your records are complete and the VAT treatment is clear. If you would rather get help, KickOff can point you toward a qualified Mauritius accountant. KickOff does not submit VAT returns or provide tax-agent services.
If you have not registered yet, start with who must register and how to apply. Registration and filing are separate steps; do not charge VAT before the effective date on the MRA registration certificate.
Extra checks for management companies
For offshore and corporate-services businesses, VAT review should be done by entity, licence, service and customer. Do not apply one group-wide VAT code to every company just because they all provide corporate services. Keep the contract or engagement description, the customer’s VAT status, the licence held by the supplier and the classification used in the return together.
From 1 October 2026, the MRA says that specified services supplied by a holder of a management licence under the Financial Services Act to a Global Business Licence holder, certain trusts and certain foundations are exempt supplies; the same services were zero-rated before that date. The effective date can change how transactions on either side of 1 October are reported. Read the MRA communiqué and our 2026 Mauritius VAT changes guide, then confirm the treatment for the actual contract and taxable period.
For a business approaching the registration trigger, see the Rs 3 million VAT threshold guide. Registration, supply classification and return filing are separate questions.
Frequently asked questions
What is the next Mauritius VAT deadline?
As at 30 October 2026, the MRA calendar lists 3 November 2026 for electronic filing and payment of a September monthly return or the quarter ended 30 September 2026. For an October monthly return, it lists 30 November 2026. Check the MRA calendar in case it changes.
Is VAT filed every month in Mauritius?
Not for every registrant. The MRA says businesses with annual taxable supplies not exceeding Rs 10 million are normally quarterly filers; businesses above that amount are monthly filers. Check the period assigned to your account and any applicable exceptions.
Do I file a return if I had no sales?
A nil return may still be required while the VAT registration remains active. Confirm the requirement for your account in MRA e-Services and continue filing until the MRA confirms that registration has been cancelled.
Does the electronic deadline apply automatically?
The MRA publishes separate standard and electronic filing/payment dates. Confirm that electronic filing and payment are available and complete both through the required MRA channel by the date shown for your period.
Official sources
- MRA Important Dates calendar
- MRA VAT registration and filing guidance
- MRA VAT return service
- MRA communiqué: management-licence services and VAT, 2 October 2026
This article is general information, not individual tax advice. Confirm the filing period, date and treatment for your business in MRA e-Services or with a qualified Mauritius tax professional.