Purpose

Value added tax (VAT) is an indirect tax that is payable upon the consumption of goods and services. Recently, the Government of Mauritius has introduced a new set of rules to extend the VAT system to non-resident providers of electronic services to consumers based in Mauritius. The purpose of this research paper is therefore to assess the adequacy and efficiency of the recent VAT amendments in terms of compliance requirements and collection measures and to identify loopholes in the present legal provisions.

Design/methodology/approach

The methodologies for the research are in essence comprised of the black letter approach which will analyse the legal provisions relating to VAT in Mauritius. A comparative analysis will also be conducted to find out the corresponding legal provisions relating to VAT on digital services in South Africa.

Findings

This research paper has highlighted some recommendations inspired by the laws of South Africa and the Organisation for Economic Cooperation and Development Based Erosion Profiting Shifting action plan which may be of use to Mauritius stakeholders when devising regulations on the imposition of VAT on foreign suppliers of digital services under Section 14B of the VAT Act.

Originality/value

To the author's best knowledge, this research paper is the first study conducted in the field of indirect taxation of foreign suppliers of digital services to residents of Mauritius.

中文翻译：

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毛里求斯的外国数字服务增值税；与南非的比较研究

目的

增值税（VAT）是一种间接税，应在消费商品和服务时支付。最近，毛里求斯政府引入了一套新规则，将增值税系统扩展到向居住在毛里求斯的消费者提供电子服务的非居民提供者。因此，本研究报告的目的是就合规要求和征收措施方面评估最近的增值税修正案的充分性和有效性，并找出当前法律规定中的漏洞。

设计/方法/方法

这项研究的方法实质上是由黑体法构成的，该方法将分析毛里求斯有关增值税的法律规定。还将进行比较分析，以找出有关南非数字服务增值税的相应法律规定。

发现

本研究论文重点介绍了一些建议，这些建议是受到南非法律和基于经济合作与发展组织的侵蚀性利润转移行动计划的启发而提出的，这些建议可能对毛里求斯利益相关者在制定有关对外国数字服务供应商征收增值税的法规时有用根据《增值税法》第14B条。

创意/价值

就作者所知，该研究论文是在对毛里求斯居民进行数字服务的外国供应商间接税领域进行的第一项研究。