The Mauritan Government is moving forward with the agenda to expand the tax base, which should include non-resident digital service providers. The amended Finance Bill 2026 introduces provisions on the basis on which the new regime for non-resident providers of digital services should be implemented.
VAT on Non-Resident Digital Services
The principal focus is on increasing tax revenue from digital services that are mostly consumed within the country, and these types of services are in the first row provided by global tech giants such as Meta(Facebook, Whatsapp, Instagram), and Google.
The Bill demands that non-resident digital service providers register for VAT through a simplified procedure in order to report and remit VAT.
To determine if the services are purchased, consumed, or enjoyed in Mauritania, several criteria may be used
- customer’s residence or billing address
- the payment method used
- the IP address,
- or a Mauritanian phone number.
Scope of Digital Services
The list of digital services that are included in the Mauritania VAT on digital services is very extensive, and covers, among other things, the following:
- Online advertising,
- Cloud services,
- Software provision,
- Digital platforms
- Content distribution,
- Artificial intelligence services,
- Data processing services
This reform aims to broaden the tax base to include activities in the digital economy and to bring services provided remotely by foreign persons within the scope of the indirect tax regime.