Mauritius Revenue Authority (MRA)
Form VAT 3 — Value Added Tax Return
Declare your input and output VAT and remit net VAT to the Mauritius Revenue Authority
- Form ID
- VAT 3
- Who must file
- All VAT-registered persons in Mauritius
- Filing frequency
- Monthly (turnover > MUR 10 million) or Quarterly
- Filing deadline
- Within 20 days after the end of the taxable period
- Regulator
- Mauritius Revenue Authority (MRA)
Form VAT 3 is the standard VAT return filed with the Mauritius Revenue Authority by all VAT-registered persons. It covers zero-rated supplies, exempt supplies, standard-rated supplies at 15%, and associated input tax credits.
Businesses with annual taxable supplies exceeding MUR 10 million file monthly; all others file quarterly. Late submission attracts a penalty of MUR 2,000 per month (maximum MUR 20,000), plus a 10% late payment penalty and 1% monthly interest on unpaid tax. Filing is done via the MRA e-services portal.
Learn more about how HeadOffice can help you manage your Mauritian business finances and stay on top of your VAT obligations.