Mauritania VAT (TVA) Guide 2026

Mauritania's Value Added Tax (Taxe sur la Valeur Ajoutée — TVA) is a broad-based consumption tax levied at a standard rate of 16% on the supply of goods and services. A zero rate (0%) applies to exports of goods and certain international services. The Direction Générale des Impôts (DGI) administers TVA under the Code Général des Impôts.

Overview — TVA in Mauritania

TVA in Mauritania is governed by the Code Général des Impôts and administered by the Direction Générale des Impôts (DGI). The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. Mauritania operates a credit-invoice VAT system where businesses can recover input VAT on purchases used for taxable supplies. Businesses exceeding the registration threshold must register for TVA. The tax year is the calendar year, and VAT returns are filed monthly or quarterly depending on turnover.

TVA Rate Structure

The TVA rate structure in Mauritania is relatively simple with two main rates:

Standard rate — 16% on most goods and services
Zero rate (0%) — exports of goods, international transport services, and certain services rendered to non-residents

Certain goods and services are exempt from TVA including basic foodstuffs, agricultural inputs, educational services, medical services, financial services (interest income, insurance), and residential property rent. Exempt supplies do not allow input VAT recovery. Businesses making both taxable and exempt supplies must apportion input VAT.

Registration Threshold

Businesses with annual turnover exceeding MRU 10 million (approximately) must register for TVA with DGI. The threshold may be adjusted periodically. Voluntary registration is permitted for businesses below the threshold. The application is submitted through DGI's tax office. Once registered, the business issues TVA invoices showing the tax amount separately. Non-resident businesses providing digital services or other taxable supplies in Mauritania may also be required to register for TVA.

TVA Filing & Payment

TVA-registered businesses must file returns monthly (by the 20th of the following month) or quarterly (by the 20th of the month following the quarter) depending on turnover. The TVA return reports output tax on sales, input tax on purchases, and the net amount payable or refundable. Payment is due at the time of filing. Late filing attracts penalties and interest. DGI conducts VAT audits and may inspect business premises to verify compliance.

FAQs

Do I need to charge TVA if my turnover is below the threshold?

No, registration is only compulsory if annual turnover meets or exceeds the threshold. Businesses below the threshold may voluntarily register. Unregistered businesses must not charge TVA on their invoices.

Can I recover input TVA?

Yes, TVA-registered businesses can claim input VAT on purchases used for taxable supplies. Input VAT is netted against output VAT in the periodic return. Excess input VAT may be carried forward or refunded in certain cases.

What is the penalty for late TVA filing?

Late filing typically attracts a penalty of 5–10% of the tax due plus interest at 1.5% per month on unpaid amounts. More severe penalties apply for non-compliance.

Disclaimer

This guide provides general information about Mauritanian VAT for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Mauritanian tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.