In July 2026, Mauritania began to charge Value Added Tax (VAT) on cross-border sales of digital services, per the Amending Finance Law for the Year 2026.
“Digital services” are defined as online advertising services, cloud computing services (including data hosting and storage), the provision of software and applications electronically (SaaS), intermediation services provided electronically, including through digital platforms or marketplaces, in exchange for a commission or other remuneration, streaming services for audio, video, or multimedia content, artificial intelligence, automated assistance, content generation, or data analysis services, and automated services provided via the internet or any electronic network.
The law applies to transactions between non-resident digital service providers and non-taxable customers.
