Overview
Mauritania's 2026 Amending Finance Law (LFR 2026) introduces a dedicated VAT framework for ESS. It addresses digital services used or exploited in Mauritania, including those supplied by non-resident providers and digital platforms.
The new ESS VAT regime forms part of Mauritania's General Tax Code (CGI). Its specific rules operate alongside the general VAT provisions, except where specific rules apply. The responsibility for collecting and paying VAT depends on the customer's VAT status and the platform's role.
Key provisions applicable to VAT on ESS
| Particulars | Description |
| Scope | Both B2B (VAT-taxable customers) and B2C (non-taxable final consumers) ESS used or exploited in Mauritania, subject to applicable statutory VAT exclusions and exemptions. Liability depends on the customer’s VAT status and the platform's role. |
| Liability to remit VAT | B2C: The non-resident supplier or designated platform collects and remits VAT on taxable supplies to non-taxable final consumers domiciled in Mauritania. B2B: Where VAT is due, the accredited representative accounts for it; if no representative is appointed, the Mauritanian customer pays the VAT on the non-resident's behalf through a separate return. The specific platform-liability rules also apply where relevant and are not expressly limited to B2C supplies. |
| VAT rate | The standard VAT rate of 16% applies under Mauritania's general VAT rules. |
| Taxable value | The taxable amount is the total consideration received or receivable for the supply, including applicable taxes, duties and ancillary charges, but excluding VAT itself and any price reductions or other amounts that qualify for exclusion under the general VAT rules. |
| Effective date | 10 August 2026. |
| VAT registration threshold | The ESS provisions specify no separate VAT registration threshold. Turnover below the domestic VAT threshold does not provide an exemption from non-resident registration. |
| Tax invoice | Tax invoices are required under the general invoicing rules. The ESS provisions do not require electronic tax invoicing. |
Services in scope
The new ESS VAT regime expressly covers digital services supplied electronically, including:
- Online advertising
- Cloud computing, including hosting and data storage
- Software and applications made available electronically, including software as a service (SaaS)
- Electronic intermediation, notably through digital platforms or marketplaces, for a commission or other remuneration
- Streaming of audio, video or multimedia content
- Artificial intelligence, automated assistance, content generation and data analysis
- Automated services supplied over the internet or any electronic network
Location of consumption
Under this regime, a digital service is deemed used or exploited in Mauritania where one or more of the following indicators is present:
- The beneficiary is domiciled or established in Mauritania
- The customer’s billing address is in Mauritania
- Payment is made using an instrument issued in Mauritania
- The IP address used is located in Mauritania
- The telephone number used is Mauritanian; or
- Other evidence establishes that the service is consumed in Mauritania.
Registration and compliance
Registration and records
Non-resident ESS suppliers and non-resident platforms designated as liable for VAT must register, file the required returns and retain information on their Mauritanian transactions. The registration requirement is not expressly limited to B2C supplies; VAT payment by a B2B customer does not establish an exemption from registration. Businesses should document the customer’s VAT status, location indicators and the party responsible for collecting VAT. A tax identification number (NIF) alone does not establish a customer's VAT status.
Invoices and supporting records must be retained for at least ten years following the year in which the relevant transactions were recorded, in accordance with the general record-retention rules.
Simplified electronic compliance
The new ESS VAT regime provides for simplified electronic registration, filing and payment. The law assigns the practical arrangements, including any adapted filing frequency, to an order of the Minister responsible for finance. Businesses must meet the deadlines applicable under the implementing framework; the simplified regime does not grant a deferral. The ESS amendments do not themselves specify a filing calendar, payment currency or portal details.
Under the general VAT rules, tax on services becomes chargeable when payment or an advance is received, unless an authorised debit-based regime applies. This determines when VAT arises and is separate from the return-filing deadline.
Invoicing
The ESS VAT regime operates within the CGI's general VAT framework. Accordingly, the general invoicing requirements apply to ESS suppliers subject to Mauritanian VAT, including non-resident suppliers, except where a specific provision expressly provides otherwise. Simplified compliance does not exempt suppliers from invoicing obligations.
Invoices must identify the supplier and customer as well as, include the legal form and registered name for legal entities. It should also include a sequential invoice number, the issue date and a precise description of the services. Supplier particulars also include the NIF, commercial registration number, post office box and telephone number, bank account details, signature and stamp. The customer's NIF is required for supplies to legal entities or traders.
Invoices issued by VAT-taxable suppliers must separately show the VAT-exclusive amount, the applicable VAT rate and amount, or the prescribed 'Exonéré' (exempt) statement where relevant, and the total inclusive of applicable taxes. A supplier charging VAT must also provide its VAT-status certificate to a customer subject to VAT, unless a regulatory exemption applies.
The general document-language requirements continue to apply. Documents and returns prepared in a language other than Arabic or French must be translated into one of those languages by a sworn translator.
The ESS provisions do not introduce separate invoice-currency requirements or mandatory electronic tax invoicing. Their electronic procedures relate only to registration, filing and payment. Any specific exemption or adaptation must be supported by an applicable legal provision.
VAT on costs
Under Mauritania's general VAT rules, input VAT on qualifying costs used for taxable operations may be deducted from VAT due, subject to statutory exclusions, allocation rules and documentary requirements. Excess deductible VAT is carried forward against VAT due on subsequent returns. Cash refunds are available only in legally eligible cases and under the prescribed procedures.
The new ESS VAT regime neither creates a dedicated recovery procedure nor expressly excludes non-resident suppliers from recovery. Simplified registration alone does not establish a right to deduct VAT or obtain a refund. Claims must meet the applicable substantive and procedural requirements, supported by properly issued invoices and, where required, the supplier's VAT-status certificate. Without the required certificate, invoiced VAT is not deductible; a NIF alone does not replace that certificate.
Other considerations
Platform liability
The new ESS VAT regime covers digital platforms, whether or not established in Mauritania, that participate in concluding, invoicing, collecting payment for or facilitating an ESS. A platform is liable for VAT on its own intermediation commission or remuneration. It is also designated as the sole person liable for VAT on the underlying supply where at least one of the following conditions is met:
- It collects, directly or indirectly, all or part of the price from the final customer.
- It determines, alone or jointly with the supplier, one or more essential transaction terms, including the price, payment arrangements, or general conditions of supply.
- It acts as the contractual interface between the parties, notably where the final customer does not know the underlying supplier’s identity or contracts exclusively with the platform.
Payment of VAT by the platform on the underlying supply discharges the supplier’s liability for that VAT. However, the supplier remains jointly and severally liable for the tax and any related penalties in cases of fraud or collusion with the platform. Unless a regulatory exemption applies, the supplier retains simplified reporting obligations and must keep supporting documents identifying the platform that collected VAT on its behalf and the value of the transactions concerned.
Businesses should distinguish between the consideration for the underlying supply from the platform's commission and reconcile collection responsibilities to avoid collecting the same VAT twice. The net amount remitted to the supplier is not automatically the taxable value of the underlying supply.
Tax representative
Where VAT is due, supplies by non-residents to VAT-taxable customers established or domiciled in Mauritania remain subject to the ordinary non-resident representation and payment rules. The accredited representative must be domiciled and VAT-registered in Mauritania. Accreditation requires notification to the Director General of Taxes and a signed, dated mandate covering the prescribed responsibilities. The non-resident supplier’s VAT must be reported separately from the representative’s own VAT. If no accredited representative is appointed, the Mauritanian customer pays the VAT and any related penalties on the non-resident’s behalf through a separate return. The simplified ESS regime does not provide a blanket exemption from tax representation.
Other taxes and permanent establishment
Registration under the ESS regime is exclusively for VAT purposes. It does not, create a permanent establishment or liability to other Mauritanian taxes. This safeguard does not exempt a supplier from tax liabilities arising independently under other applicable rules. The ESS provisions do not introduce a separate digital services tax or significant economic presence tax.
For B2B services, the CGI expressly excludes qualifying non-resident services from VAT where they are subject to the specified non-resident withholding tax. The ESS amendments do not expressly amend that exclusion. VAT and withholding-tax treatment must therefore be determined by reference to the applicable provisions and the facts of the transaction, rather than by ESS registration alone. Neither a blanket exemption for all B2B ESS nor automatic cumulative taxation follows from the new regime.
Payment reporting
Banks, financial and payment institutions, and electronic money institutions established in Mauritania must report, at the end of each month, payments made during the preceding month to non-resident ESS suppliers or platforms. Reports must include the beneficiary’s identification details and information and the related financial flows, in accordance with the arrangements prescribed by the tax administration. This is a reporting obligation for local financial institutions, not a filing deadline for non-resident suppliers. The tax administration may also use applicable international administrative assistance mechanisms for tax control and collection.
Enforcement
Where non-compliance continues after a formal notice, the tax administration may request a suspension or restriction of access to the relevant digital services, the blocking of payment flows relating to taxable transactions or the delisting of the services in Mauritania. The competent telecommunications and financial-services authorities must cooperate in implementing these measures. The law delegates implementation arrangements to a joint order. General tax and criminal sanctions remain applicable under their own conditions and procedures, independently of the formal notice required for these ESS-specific measures.
VAT on cryptocurrency/digital assets
The ESS provisions in LFR 2026 do not introduce a specific VAT regime for cryptocurrency or digital assets. Electronically supplied services connected with digital assets must be classified according to their actual nature and assessed against the scope of the ESS rules, where applicable. The absence of asset-specific provisions establishes neither automatic taxation nor an exemption.
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