From 1 January 2026, Mauritius will impose VAT on digital and electronic services supplied by non-resident providers. Foreign suppliers must register for VAT regardless of turnover, and those exceeding MUR 3 million must appoint a tax representative. The new rules also eliminate the reverse charge for VAT‑registered foreign suppliers, requiring them to charge VAT on supplies to Mauritian businesses.
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The Nation · 4 days ago
Nigeria Customs Service has exempted CNG, LPG and electric vehicles from import duty and VAT under the Presidential Gas for Growth Initiative. Importers must obtain an Import Duty Exemption Certificate from the Federal Ministry of Finance and comply with regulatory requirements.
Vanguard · 7 days ago
Nigeria: Large taxpayers will face fines from 31 July if they fail to onboard to the NRS e-invoicing system. The penalties include a ₦200,000 fine per infraction, a 100 per cent surcharge on tax due, and interest at the Central Bank of Nigeria Monetary Policy Rate plus two points.
KPMG Kenya · 8 days ago
Kenya's KRA has integrated iCMS with iTax, automating export data into VAT returns from May 2026, requiring exporters to ensure accurate export documentation and PIN capture. The integration will pre-fill zero-rated supplies, eliminate manual entry, and mandate monthly reconciliation of export records against VAT returns.
ThisDayLive · 8 days ago
Nigeria's NRS has set a July 31, 2026 deadline for large taxpayers to fully migrate to the national e-invoicing and Electronic Fiscal System. The directive, part of the Merchant Buyer Solution rollout, requires companies with annual gross turnover of N5 billion or more to complete registration, system integration, testing and to transmit invoices with valid RINs.
Guardian · 9 days ago
Nigeria's Revenue Service (NRS) has set 31 July as the deadline for large taxpayers to comply with the National E-Invoicing and Electronic Fiscal System. The deadline requires large taxpayers to register on the Merchant Buyer Solution, integrate systems via approved Access Point Providers or Systems Integrators, validate, test, and transmit invoices electronically, with enforcement actions for non-compliance.
GlobalVATCompliance · 10 days ago
Nigeria: The Nigeria Revenue Service has begun compliance monitoring for large taxpayers under the mandatory National E-Invoicing & Electronic Fiscal System (EFS). Businesses must complete onboarding, integration, validation, testing and invoice transmission by 31 July 2026 to meet the deadline.
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Key Takeaways
From 1 January 2026.
Foreign suppliers must register for VAT regardless of turnover; if supplies exceed MUR 3 million, they must appoint a tax representative with a permanent establishment in Mauritius.
Reverse charge no longer applies; the foreign supplier must charge VAT on supplies to VAT‑registered Mauritian businesses.
Images or texts, audio‑visual content, software and applications, website services, advertising services, online publications, and remote maintenance.
Primary source
Read the full article at FintuaThis summary was published on VATfaqs.com on 16 January 2026. It relates to VAT developments in Mauritius. The original source is Fintua.
