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Mauritius exempts event planners from 15% VAT on accommodation costs

Mauritius has now become an even more attractive destination for event planners from India to host their business meetings, conferences or weddings! From October 1 onwards this year, Mauritius has exempted event planners from across the world from paying 15% VAT on their hotel room charges through their stay in the country for any of these events.

The Finance (Miscellaneous Provisions) Act 2023 has introduced the MICE VAT Exemption Scheme, which replaces the MICE VAT Refund Scheme. Under the new scheme, an event organiser (local or foreign) may apply with the Economic Development Board (EDB) for exemption of VAT in respect of accommodation costs incurred during an event held in Mauritius subject to these terms and conditions:

• the event (business meeting, conference, or wedding) should be attended by 50 or more visitors from abroad; and
• visitors stay for a minimum of 3 nights in a hotel in Mauritius.

“With the implementation of this scheme, we hope Mauritius becomes the preferred destination for event planners across India to celebrate both their professional and personal milestones against the stunning Mauritian backdrop!” said Arvind Bundhun Director, Mauritius Tourism Promotion Authority (MTPA).

Event organisers are required to register the specific event at least four weeks before the date of the event. Post registration, they should submit the application for VAT exemption to the Economic Development Board at least two weeks before the event date on the its website..

Alcoholic drinks are not included in hotel room charges. Any additional accommodation cost incurred by visitors extending their stay beyond the event date for personal reasons will not qualify for exemption.

To be eligible for the scheme, the event planner must ensure that each of his 50 or more visitors/guests hold a foreign passport and a valid ticket for travel by air or sea to a foreign airport or port.

 

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