In the Amending Finance Bill 2026, the Mauritanian Ministry of Finance updated VAT rules for the collection of tax on cross-border supplies of digital services. The new rules are based on the principle that VAT should be imposed where digital services are consumed, also known as the destination principle, rather than where the supplier is established.

VAT Rules for Non-Resident Digital Suppliers

The Amending Finance Bill 2026 was enacted on August 10, 2026, reflecting Mauritania's alignment with the broader international trend of taxing digital services where they are consumed. The new provisions cover a broad range of online services, reflecting the growing role of digital businesses in the Mauritanian economy.

The covered services include online advertising, cloud computing and data storage, digitally supplied software and SaaS, and digital intermediation services provided through digital platforms or marketplaces for commissions or other remuneration. The rules also extend to audio, video and multimedia streaming, as well as AI, automated assistance, content generation and data analytics services.

The supply of in-scope digital services is subject to a 16% VAT rate. Given that no specific VAT registration threshold has been announced, non-resident digital service providers should monitor for further guidance to determine whether the government will set a threshold or require registration from the first sale. 

On a separate note, VAT rules require foreign companies without an establishment in the UK to appoint a local tax representative to file a monthly VAT return and pay VAT on their behalf. As a result, those who register for VAT in Mauritania should identify a trustworthy tax representative to ensure compliance with local requirements.

Conclusion

In practice, the reform increases the importance of assessing where digital services are consumed. Non-resident businesses serving the Mauritanian market should therefore review their activities, determine whether their services fall within the new rules, and assess whether VAT registration, collection, and compliance requirements apply.