VAT REFUND SCHEME - MICE, EVENT REGISTRATION
VAT Refund Scheme - Meetings, Incentives, Conventions and Exhibitions (MICE)
Mauritius, with its dynamic pro-business environment underpinned by its state-of-the-art infrastructure, is a prime MICE destination in Africa. Over and above its numerous attributes and fiscal incentives, a VAT Refund Scheme has been introduced to encourage the business and entertainment event industry to anchor major international events in Mauritius.
Under this programme, event organisers will benefit from major cost savings on accommodation costs and smoother event planning.
About the Scheme
Under the VAT Refund Scheme, an event organiser registered with the Economic Development Board (EDB) may submit an application to the Mauritius Revenue Authority (MRA) for refund of VAT in respect of accommodation costs for events with at least 100 visitors staying for a minimum of 3 nights for business meetings, conferences and weddings.
The event organiser is required to register the event with the Economic Development Board (EDB) at least 30 days before the date of the event.
Please consult the guidelines to find out more on the streamlined procedures to apply under this scheme.
Mode of Application
- Prior to Event - Event Registration
Event Registration should be made online through the link at least 30 days before the date of the event.
- Post Event - VAT Claim
The organiser is required to submit to EDB, not later than 60 days from the end of the event, a statement giving the following details: -
- A list of visitors who attended the event;
- A breakdown, in respect of each visitor, of the number of nights stayed, the accommodation costs and the corresponding amount of VAT; and
- Details of each visitor and copy of VAT invoices in respect of accommodation costs issued by the hotel in respect of these visitors, clearly specifying check in and check out dates.
Details should include Name of visitor, Passport no., Nationality and Date of arrival/departure. A copy of the visitor’s passport details should be attached.
4. The amount of VAT claimed.
Within 30 days after receipt and examination of the above information, EDB will, upon satisfaction, issue a certificate to the organiser, certifying the following:
- that the event has taken place;
- that the event has been attended by not less than 100 visitors;
- that each visitor has stayed for at least 3 nights; and
- the accommodation costs and the corresponding amount of VAT in respect of each visitor.
Upon receipt of the above certificate, the organiser may proceed to make an application for the refund of VAT recommended by EDB to the MRA. The application form for VAT Refund can be downloaded from the website of MRA at www.mra.mu.