VAT return (VAT3): who must register, and how often to file
Since 1 October 2025, the mandatory VAT registration threshold dropped from 6 to 3 million rupees of annual turnover. Around 7,000 additional businesses entered the regime, many of whose owners are discovering the filing mechanics for the first time, and turning to their accountant.
The mandatory registration threshold
| Period | Annual turnover threshold |
|---|---|
| Before 1 October 2025 | 6 million Rs |
| Since 1 October 2025current threshold | 3 million Rs |
Source: Mauritius Revenue Authority notice of 12 September 2025 (Finance Act 2025). Any business whose taxable supplies turnover exceeds, or is likely to exceed, this threshold must apply for registration with the Director-General. Always check the official page before advising a client: thresholds change every year with the Finance Act.
Monthly or quarterly filing: a second, different threshold
Once registered, a business doesn't necessarily file every month. The frequency depends on a second threshold, not to be confused with the registration one:
- Annual turnover above 10 million Rs : monthly filing is mandatory.
- Annual turnover of 10 million Rs or less : quarterly filing (quarters ending 31 March, 30 June, 30 September and 31 December), with the option to elect in writing, irrevocably, for monthly filing if the practice prefers.
In other words: a small business newly registered under the new 3-million threshold isn't necessarily filing every month, it's the 10-million threshold that decides that, not the registration one.
Source: Mauritius Revenue Authority, “Submission of VAT Returns and Payment of VAT”, March 2024, text extracted and checked 19 August 2026.
What being late actually costs
Filing is done exclusively online. If late, three separate penalties can add up:
- Late filing: 2,000 Rs per month or part thereof, capped at 20,000 Rs (5,000 Rs for a small enterprise).
- Late payment: a penalty of 10% of the VAT due.
- Interest: 1% per month or part thereof on the unpaid tax, until actual payment.
Three penalties running in parallel, on a cycle that repeats every month or every quarter depending on the practice: it's the regularity of preparation, not its technical difficulty, that makes the difference.
What Zenvia changes to prepare the VAT3
Filing itself happens on the MRA site, Zenvia doesn't replace that. But the part that takes time every month, pulling together the deductible VAT on your clients' supplier invoices, is exactly what Zenvia automates:
- VAT rate and amount read automatically on every supplier invoice received, no re-entry.
- Filed by client and by period — when it's time to prepare a file's VAT3, the month's or quarter's documents are already together, not scattered in an inbox.
- Export to your accounting tools with the VAT already broken down, the final calculation stays yours, gathering the documents no longer is.
One more practice to prepare each quarter: lighten the collection
Create your account for a free 6-week trial and see, on your own files, how much preparation time Zenvia saves you.
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Frequently asked questions
- What is the mandatory VAT registration threshold in Mauritius?
- 3 million rupees of annual turnover since 1 October 2025 (down from 6 million before), under the Finance Act 2025.
- Do I need to file VAT monthly or quarterly?
- It depends on a second threshold, different from the registration one: above 10 million rupees of annual turnover, filing is monthly; below that, it's quarterly, with an irrevocable option to elect monthly filing.
- What does a late VAT filing cost?
- Three penalties can add up: 2,000 Rs per month of late filing (capped at 20,000 Rs, 5,000 Rs for a small enterprise), 10% of the amount due for late payment, and 1% interest per month on the unpaid tax.
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