Mauritania VAT (TVA) Guide for 2026: Rates, Registration & Filing

Mauritania's VAT (TVA) standard rate is 16% on most goods and services, with a higher 18% rate on telecommunications and a 0% rate on exports [1][2]. Digital services are taxed at the 16% standard rate unless they are telecom services. The tax authority is the Direction Générale des Impôts (DGI) within the Ministry of Finance [1].

VAT applies once annual turnover excluding tax reaches MRU 3,000,000, whatever the activity, while importers are taxable regardless of turnover [2]. The 2026 amended Finance Law brings electronically supplied services such as SaaS, cloud, online advertising and streaming into VAT, and requires non-resident digital suppliers to register under a simplified regime (set by ministerial order) and collect VAT on B2C sales. For B2B supplies, under the General Tax Code, a foreign company without an establishment that makes taxable supplies must accredit a locally domiciled fiscal representative who files a monthly VAT return and pays the VAT on its behalf; if the VAT is not declared, the Mauritanian customer becomes liable for it [2]. A separate 15% withholding tax applies to non-resident services, and the General Tax Code places services that bear this withholding outside the VAT scope [2].

How to handle Mauritanian VAT as a non-resident:

1. Confirm your services are used or exploited in Mauritania.

2. Accredit a locally domiciled fiscal representative.

3. The representative files a monthly VAT return on your behalf.

4. Charge 16% VAT (18% for telecom services).

5. File monthly by the 15th of the following month.

VAT returns are filed monthly, with the return and payment due by the 15th of the month following the taxable period [3]. A foreign supplier's accredited fiscal representative files a separate monthly return on its behalf [2].

Exports of goods and services are zero-rated, and mining and hydrocarbon exports, along with directly related local purchases, are zero-rated or VAT-suspended [1][2]. Investment-Code incentives grant VAT exemptions on qualifying equipment and inputs [2]. SaaS and digital services used in Mauritania are taxable at 16% [2].

Late filing of a VAT return attracts 10% of the duties due where the delay is under two months, rising to 25% beyond two months, and omissions or inaccuracies carry a 40% penalty on the duties at risk under the General Tax Code [2].

1. Direction Générale des Impôts (DGI), Mauritania

2. Mauritania Tax Booklet 2025 (Code Général des Impôts, Finance Law 2025)

3. PwC — Mauritania VAT and other taxes

Verified July 2026 against the General Tax Code (2025 Finance Law) and PwC.