Indirect tax - Mauritania

Value Added Tax (VAT) is the main type of indirect taxation in Mauritania.

The Mauritian tax legislation does not provide any limit for this tax. However, to be able to invoice VAT, the annual turnover of the company must be over 3 Million MRU.

N/A.

Usually, non-established business are subject to a 15% withholding tax which replace all direct and indirect Tax it should be subject to.

In case a non-double taxation agreement exists between the country where the business is established and Mauritania, the WHT will not apply but VAT will then be due. In such case, the registration limit cannot apply as there is no possibility for the Tax department to know the level of turnover of the said non established business.

No.

In case a non-established business needs to pay VAT or other taxes, it should appoint a Tax representative to execute the payment on its behalf. Failing this, the tax and, where applicable, the penalties, are required of the recipient of the taxable transaction.

VAT returns must be submitted on a monthly basis by or before the 15th of the month following the one the turnover has been generated / invoiced.

A 10% penalty is due for any late declaration. In the absence of declaration (when NIL for exemple) a 2.000 MRU penalty is due.

A return showing the details of VAT deducted needs to be sent together with the Vat declaration every Month.

Yes, for instance in case of tax audits.

No.

To be valid, an invoice must mention the following information:
1° the precise identification of the person liable who issues the invoice:
- the surname and first name(s) if it is a natural person, legal form and company name if it is a legal person;
- the tax identification number;
- the geographical addresses, cadastral, post office box and telephone number;
- the registration number in the commercial register;
- the references of the bank account(s).
2° the invoice number of an uninterrupted series;
3° the date of issue of the invoice;
4° the specific purpose of the transaction;
5° the amount of the invoice:
- for those subject to value added tax: the amount excluding value added tax; the rate and amount of the tax due or, where applicable, the indication “Exempt”; the total amount, all taxes included, owed by the customer.
- for those not subject to value added tax: the total amount owed by the customer.
6° the identification of the customer:
- the surname and first names if it is a natural person, legal form and company name if it is a legal person;
- the tax identification number for sales to legal persons or traders;
- the geographical address.

Not at the moment.