In a move to encourage the business of hosting international events in Mauritius, the Economic Development Board (EDB) Mauritius has announced a Refund Scheme for the MICE industry.
The guidelines of the scheme include procedures for VAT refund claims that can be made by registered event organisers.
How it works
An event organiser may apply for refund of VAT amounting to 15% of accommodation charges (excluding alcoholic drinks) by the Mauritius Revenue Authority (MRA). Qualifying events have to meet a criterion of 50 or more visitors staying for a minimum of three nights in a hotel for the purpose of an event in Mauritius – that being either business meetings, conferences, exhibitions, weddings or other events.
Details of the booking must be captured on the EDB’s website prior to the event taking place. This should include the particulars of the organiser, the date, location and expected number of visitors.
Once the event has been completed, the organiser has to submit a form, which can be downloaded from the EDB website, with a list of the visitors who attended and a letter from the hotel confirming their visitors’ stay.
The letter must specify the exact period of stay as well as the VAT invoices or receipts for the accommodation costs in respect to the visitors or group.
At the time of submission, payment for the accommodation costs (inclusive of VAT) must have already been made to the hotel. Visitors extending their stay beyond the event date will not qualify for the refund for additional nights.
Documents can also be submitted via email or to the EDB office in Port Louis.
The processing of the application will start once all information and documentation mentioned above has been received. The EDB reserves the right to request additional information at any time during the assessment.
After the assessment and upon satisfactory compliance to the set criteria, a statement will be issued by EDB to the applicant certifying that all conditions have been met. A recommendation will then be made to the Mauritius Revenue Authority to refund VAT (15%) on qualifying accommodation costs.
