Mauritius
Mauritius will introduce VAT at 15% on digital services provided by foreign providers to local Mauritian consumers.
The new tax will be introduced from 1 January 2026 and affected companies will not be required to register until they exceed an annual threshold of MUR 3 million (approx. £48.000).
Philippines
The Bureau of Internal Revenue (BIR) delayed the introduction of VAT on supplies of digital services by foreign providers to local consumers to 1 July 2025.
The BIR recently opened a new simplified VAT registration portal and confirmed that affected companies will not be required to register until they exceed an annual threshold of PHP 3 million (approx. £41,000). They also confirmed there is no need to engage a local tax agent or fiscal representative to VAT register in the country.
The above news was kindly provided by Fiscal Solutions (UK), www.fiscalsolutions.co.uk; contact: [email protected].
