VAT is chargeable on the supply of goods or services at a definite time, called the time of supply. This time of supply becomes the tax point and the supply must be accounted for by reference to that point in time.

For any supply of goods or services in Mauritius, the time of supply is deemed to be the earlier of:

a. the time an invoice or a VAT invoice in respect of that supply is issued by
the supplier; or
b. the time payment for that supply is received by him.

Where services are supplied for a continuous period under any enactment or agreement which provides for periodic payments, the services are treated as successively supplied for the relevant parts of the period. Each successive supply is deemed to take place at the earlier of the time the supply is invoiced by the supplier or the time payment for the supply is received.

For period 01 October 2020 to 30 September 2022, where services are provided to a Ministry, Government department, local authority or the Rodrigues Regional Assembly under a construction works contract, the supply shall be deemed to take place at the time payment for that supply is received by the supplier. Construction works means civil construction, including construction or repair of any building, road or other structure or execution of any works contract and includes any mechanical or electrical works.

Where a taxable supply is made under a hire purchase agreement, the supply is deemed to take place at the time the agreement is made.

In the case of a lease agreement, the supply is deemed to take place at the earlier of the time the supply is invoiced by the supplier or the time payment for the supply is received. A person is authorized to charge VAT as from the date of registration shown on the Certificate of Registration.