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

Canonical: https://trykintsugi.com/sales-tax-guides/africa/mauritania
Published: September 22, 2026

Mauritania's standard VAT (TVA) is 16%, with higher sector rates. Learn registration requirements, taxable scope, and filing obligations.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Taxable

## Key Takeaways

Mauritania charges 16% TVA on most goods and services, with a higher 18% rate on telecommunications, administered by the Direction Générale des Impôts (DGI) [1][2]. VAT applies once annual turnover reaches MRU 3,000,000, and importers are taxable regardless of turnover [2]. The 2026 amended Finance Law requires non-resident digital suppliers to register under a simplified regime and collect VAT on B2C sales; for B2B supplies a foreign company without an establishment accredits a locally domiciled fiscal representative, and the customer becomes liable if none is accredited. SaaS and digital services are taxable at 16%, and exports are zero-rated [2].

## Taxability Snapshot

## Sales Tax Rates

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].

| Rate | Applies to |
| --- | --- |
| Standard 16% | Most goods, services, digital supplies |
| Higher 18% | Telecommunications |
| Zero 0% | Exports of goods and services |

## Registration & nexus threshold

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:

- Confirm your services are used or exploited in Mauritania.

- Accredit a locally domiciled fiscal representative.

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

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

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

## Filing frequency & deadlines

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].

## Exemptions

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].

## Penalties

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].

## Sources

- [Direction Générale des Impôts (DGI), Mauritania](https://impots.gov.mr)

- [Mauritania Tax Booklet 2025 (Code Général des Impôts, Finance Law 2025)](https://www.ghamauritanie.com/wp-content/uploads/2025/05/LIVRET-FISCAL-2025-ENG.pdf)

- [PwC — Mauritania VAT and other taxes](https://taxsummaries.pwc.com/mauritania/corporate/other-taxes)

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

## Frequently asked questions

### What is the Mauritania VAT rate in 2026?

16% on most goods and services, with a higher 18% rate on telecommunications and 0% on exports [1][2].

### How are foreign digital services taxed in Mauritania?

Under the 2026 amended Finance Law, non-resident digital suppliers register under a simplified regime and collect VAT on B2C sales. For B2B sales, a foreign supplier accredits a locally domiciled representative who files and pays the VAT; otherwise the Mauritanian customer becomes liable [2].

### Is SaaS taxable in Mauritania?

Yes. SaaS and digital services used in Mauritania are taxable at 16% [2].

### Is there a withholding tax on non-resident services in Mauritania?

Yes, a 15% withholding tax applies to non-resident services, and under the General Tax Code services that bear this withholding fall outside the VAT scope [2].

### When are Mauritanian VAT returns due?

Monthly, with the return and payment due by the 15th of the month following the taxable period [3].

### Who administers VAT in Mauritania?

The Direction Générale des Impôts (DGI) within the Ministry of Finance [1].