Mauritius attracts a growing number of freelancers, consultants, and digital nomads drawn by its favourable tax environment and high quality of life. But carrying out a commercial activity on the island — even remotely for foreign clients — requires compliance with a precise legal framework. This guide answers the practical questions: which permit do you need, how do you register, what VAT rules apply, and how should you structure your invoices?

Which permit do you need to invoice legally?

To issue legal invoices in Mauritius as a foreigner, you must hold a residency permit that authorises commercial activity. The Economic Development Board (EDB) issues several types of Occupation Permit depending on your situation:

Self-Employed

For freelancers and independent consultants. Minimum required income: Rs 600,000/year (~USD 13,000). Duration: 10 years, renewable. This is the most suitable permit for individual service providers.

Investor

If you are setting up a company in Mauritius (Ltd). Minimum initial investment: USD 50,000. Duration: 10 years. Ideal for activities involving multiple clients or a local team.

Premium Visa

For remote workers and digital nomads whose employer or clients are based abroad. Duration: 1 year, renewable. Does not allow invoicing local Mauritian clients.

👉 Premium Visa ≠ right to invoice locally. The Premium Visa allows you to reside and work from Mauritius for foreign clients, but does not authorise issuing invoices to Mauritius-based clients or registering as a Sole Trader. To operate locally, a Self-Employed Occupation Permit is mandatory.

Registering as a Sole Trader as an expat

Once you have obtained your Occupation Permit, registering as a Sole Trader follows the same steps as for a Mauritian citizen — with a few additional documents. Here is the process:

  • Obtain your Self-Employed Occupation Permit

    Submit your application to the EDB online. Typical processing time: 3 to 6 weeks. Required documents: passport, proof of projected income (client contracts, letters of intent), professional CV, apostilled criminal record certificate.

  • Register your business with the Registrar of Companies

    Submit your BRN application to the Registrar of Companies. For expats, the Occupation Permit is a mandatory document. Processing time: 3 to 5 business days. Sole Trader registration is free of charge.

  • Register with the MRA

    Create your taxpayer account on MRA e-Services using your BRN and Occupation Permit. You can then submit your annual Individual Income Tax Return and, if applicable, register for VAT.

  • Open a professional bank account

    The MRA and Registrar require bank statements during audits. A Mauritian business account (MCB, SBM, AfrAsia…) is strongly recommended to separate your cash flows and simplify your bookkeeping in rupees.

VAT and expats: does it apply to you?

The VAT rules apply to everyone equally, regardless of nationality. If your turnover exceeds Rs 6 million over a rolling 12-month period, you must register for VAT with the MRA.

👉 100% foreign clients — VAT can work in your favour. If you exclusively invoice clients outside Mauritius, your services are zero-rated (0%) — you do not collect VAT. But if you register voluntarily, you can reclaim VAT on all your local expenses (professional rent, equipment, services…). For a consultant with significant local costs, this is often worthwhile from Rs 1–2M of annual expenditure onwards.

Invoicing from Mauritius to Europe or Asia

Mauritius does not require you to invoice in Mauritian rupees. You can freely invoice in euros, dollars, pounds sterling, or any other currency — and your foreign clients receive an invoice in their usual currency. A few rules to follow, however:

  • Bookkeeping in MUR is mandatory: your MRA accounting (tax returns, VAT Return if applicable) must be kept in Mauritian rupees. Include the exchange rate used and the reference date on any invoices issued in foreign currencies.
  • "Zero-rated supply" mention: on every invoice issued to a client outside Mauritius, this explicit mention is required — even if the VAT amount is 0%.
  • Tax treaties: Mauritius has signed 44 double taxation avoidance agreements with countries including France, India, the United Kingdom, and South Africa. If you are a Mauritian tax resident, your foreign income may benefit from reduced taxation. Consult a tax advisor for your specific situation.

👉 Tax residency in Mauritius: you become a Mauritian tax resident if you spend more than 183 days per year on the island. This is the condition for benefiting from the flat income tax rate of 15% and the advantages of double taxation treaties. Below this threshold, your country of origin generally remains your primary tax residence.

Mandatory fields on your invoices

As an expat registered as a Sole Trader, your invoices must meet exactly the same requirements as those of any Mauritian service provider:

  • Your full name and professional address in Mauritius
  • Your Business Registration Number (BRN)
  • Your VAT number (if registered)
  • Issue date and unique sequential invoice number
  • Detailed description of services rendered
  • Net amount, applicable VAT (15% or 0%), total inclusive of tax
  • Currency and exchange rate if invoicing outside MUR
  • Mention "Zero-rated supply" for any client outside Mauritius

Facture.mu is designed for international service providers based in Mauritius: multi-currency invoicing, automatic zero-rated VAT, integrated BRN and VAT number, and 7-year archiving included — MRA-compliant from your very first invoice.

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