Business consulting services
Our business consulting services can help you improve your operational performance and productivity, adding value throughout your growth life cycle.
Business process solutions
We can help you identify, understand and manage potential risks to safeguard your business and comply with regulatory requirements.
Business risk services
The relationship between a company and its auditor has changed. Organisations must understand and manage risk and seek an appropriate balance between risk and opportunities.
As organisations become increasingly dependent on digital technology, the opportunities for cyber criminals continue to grow.
Forensic and investigation services
At Grant Thornton, we have a wealth of knowledge in forensic services and can support you with issues such as dispute resolution, fraud and insurance claims.
Mergers and acquisitions
Globalisation and company growth ambitions are driving an increase in M&A activity worldwide. We work with entrepreneurial businesses in the mid-market to help them assess the true commercial potential of their planned acquisition and understand how the purchase might serve their longer- term strategic goals.
Recovery and reorganisation
Workable solutions to maximise your value and deliver sustainable recovery
Transactional advisory services
We can support you throughout the transaction process – helping achieve the best possible outcome at the point of the transaction and in the longer term.
We provide a wide range of services to recovery and reorganisation professionals, companies and their stakeholders.
The International Financial Reporting Standards (IFRS) are a set of global accounting standards developed by the International Accounting Standards Board (IASB) for the preparation of public company financial statements. At Grant Thornton, our IFRS advisers can help you navigate the complexity of financial reporting from IFRS 1 to IFRS 17 and IAS 1 to IAS 41.
Audit quality monitoring
Having a robust process of quality control is one of the most effective ways to guarantee we deliver high-quality services to our clients.
Global audit technology
We apply our global audit methodology through an integrated set of software tools known as the Voyager suite.
Corporate and business tax
Our trusted teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
Direct international tax
Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
Global mobility services
Through our global organisation of member firms, we support both companies and individuals, providing insightful solutions to minimise the tax burden for both parties.
Indirect international tax
Using our finely tuned local knowledge, teams from our global organisation of member firms help you understand and comply with often complex and time-consuming regulations.
Innovation and investment incentives
Dynamic businesses must continually innovate to maintain competitiveness, evolve and grow. Valuable tax reliefs are available to support innovative activities, irrespective of your tax profile.
Private client services
Our solutions include dealing with emigration and tax mitigation on the income and capital growth of overseas assets.
The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public
Tax policies are constantly evolving and there are a number of complex changes on the horizon that could significantly affect your business.
Indirect tax snapshot
Please click on each section to expand further:
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.
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.
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.
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.
For further information on indirect tax in Mauritania please contact: