Navigating VAT in Practice: From Registration to Reporting

Duration	2 days
Delivery	In Person
Timing	9:00 AM - 4:00 pm

Course Objectives

By the end of this two-day practical training, participants will be able to:

·       Navigate the full VAT lifecycle in Mauritius, from registration to reporting

·       Understand core compliance obligations and apply best practices in record-keeping

·       Accurately complete and file VAT returns, including adjustments and corrections

·       Apply VAT principles to local and international transactions, including imports and exports

·       Interpret complex VAT rules with greater confidence and strategic insight

·       Identify and mitigate VAT compliance risks to avoid penalties

·       Strengthen audit preparedness and build long-term tax efficiency

·       Enhance decision-making through a deeper understanding of VAT’s role in financial management

Training content

Day	Topics Covered
DAY 1 Foundations & Core Compliance
Morning	Understanding VAT Fundamentals VAT legislation in Mauritius Taxable, exempt & zero-rated supplies Scope and key definitions VAT Registration & Deregistration VAT registration types & processes Deregistration rules and procedures
Afternoon	Input vs Output VAT Treatment Input vs output VAT Claiming rules Apportionment & partial exemption Record-Keeping & Tax Invoicing Required records & retention Tax invoices & credit notes Avoiding errors
DAY 2 Reporting, Risk & Strategic Planning
Morning	Preparing & Filing VAT Returns VAT3 completion Adjustments & corrections Filing/payment procedures International Transactions & Customs VAT on imports/exports Zero-rating & documentation Customs interface
Afternoon	Risk Management & Audit Preparedness Identifying risks Audit triggers & penalties Best practices Strategic VAT Management VAT cash flow planning Supply chain considerations SME strategies