Digital Tax

New Tax on Online Services A Threat to Internet Freedom in Mauritius

By Thomas Robertson |

Under the premise of Covid-19 austerity measures, the government of Mauritius passed a new tax on digital services in August 2020. The “Liability to Value Added Tax on Digital and Electronic Services” is one of the several amendments to the Value Added Tax (VAT) Act introduced in the July 2020 Finance Bill.

The Act defines “digital or electronic service” as any…