Mauritania VAT calculator

Official CGI evidence boundaries for normal VAT, telephony, exports and exact exemptions.

Sources & verification

Reviewed: 22 July 2026

Mauritania Code général des impôts 2023

Special treatments require exact evidence. Report a calculation error.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-01-01

Mauritania - high risk - AfroTools official-source review

Official source links

Law, regulation, or version

VAT rate, zero-rated, and exempt treatment shown on the calculator page.

Calculation methodology

The local engine adds or extracts the 16% normal VAT rate. It permits 18% telephony, 0% exports by a VAT-taxable person, or an Article 215 exemption only when the caller confirms and retains the exact statutory evidence. Exemption remains distinct from zero-rating.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • The calculator does not infer whether a transaction is telephony, an export by an assujetti, or an exact Article 215 exemption.
  • The MRU 3,000,000 threshold and importer exception are disclosed but registration status is not decided automatically.
  • Invoice evidence, deductions, monthly filing and payment must be confirmed against the current official procedure.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Net amount: 1,000 at the displayed standard VAT rate.
Expected: VAT equals 1,000 multiplied by the displayed rate; total equals net amount plus VAT.
Why: Confirms the core VAT-exclusive calculation path and makes the rate dependency auditable.

Input: VAT-inclusive amount with the displayed standard VAT rate.
Expected: Net amount equals total divided by 1 plus the rate; VAT equals total minus net amount.
Why: Confirms reverse VAT handling for invoices that already include tax.

Input: Special rate or exemption selected without exact statutory evidence.
Expected: The result stays locked with RATE_EVIDENCE_REQUIRED.
Why: Prevents generic export, telephony or exemption claims from silently producing a filing value.

Change history

  • 2026-07-22: Rebuilt the three launched locale routes around official CGI and LFR evidence, exact special-treatment locks, local PDF and responsive dark-mode verification.
  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

Report calculation error