Communique : MICE VAT Exemption Scheme

Following the enactment of the Finance (Miscellaneous Provisions) Act 2023, the MICE VAT Exemption Scheme has been introduced, replacing the MICE VAT Refund Scheme.

Under the new scheme, an event organiser (local or foreign) may submit an application for exemption of VAT in respect of accommodation costs incurred during an event held in Mauritius subject to terms and conditions.

The procedures and application form for submission of an application are detailed in the guidelines. Of note, this scheme is applicable to all qualifying events held as from 01 October 2023.